What does DR stand for?

There will be no other qualifiers, such as the unanimous consent from shareholders currently required under differential reporting.

Differential reporting in Australia has long been based on the Reporting Entity Concept.

Four key issues are whether Canada should: * maintain its own standard-setting capability: * maintain its own GAAP or adopt either US GAAP or International Financial Reporting Standards; * maintain the current strategy of working to support the international convergence of accounting standards while harmonizing with US GAAP; and * consider modifying current GAAP requirements to provide better information to the users of financial statements of various different types of entities through, for example, a wider application of differential reporting.

By the way, differential reporting wouldn't split public and private companies or large and small ones.

0 are differential reporting features that ease comparison of scan results over time, helping reveal changes and anomalies.