Shannon, R. P., Accounting Standards Overload Problem - A Suggested Solution, School of Accounting & Finance, University of Wollongong, Working Paper 38, 1992.
The paper supports the Australian approach to differential reporting as the best solution to the accounting standards overload problem. The approach requires a technique for differentiating "reporting" and "non-reporting" entities: The paper suggests a technique for such differentiation which is thought to be superior to the current suggested technique. Finally. the paper suggests that non-reporting entities should still ensure appropriate information is produced which not only assists management in their decision making but also provides government with details which can be used in the formulation of policies to assist them in the future.