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6.What is meant by differential disclosure? Identify the three differential disclosure proposals discussed in the text.Accounting Theory: 8theditionPage 9 of 10
Chapter 9—UNIFORMITY AND DISCLOSURE: SOME POLICY MAKING DIRECTIONS7.What is Regulation FD, and how does it relate to the disclosure of information?8.How has the FASB (and the SEC) addressed the contention that small firms incur significantly higher costs than large ones in carrying out complex accounting standards ordisclosure requirements?Accounting Theory: 8theditionPage 10 of 10