This paper suggests that a framework based upon distance between producers and consumers or information plus relative importance of information to local and distance groups, may be used to devise multiple but unique reporting schemes that minimize the overall burder of reporting.
FASB, small business, private business, reporting, AICPA, FERF, measurement, disclosure, attestation
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Churchill, N. C. and van Breda, M. F., "Standards Overload and Differential Reporting" (1984). Working Papers. 64.