0 accounts published by small and medium-sized companies, which are allowed to contain less detail than those of larger companies --
If a company wished to incur extra professional expense in providing abbreviated accounts, it would do so only in circumstances that were to its commercial advantage.
Companies have the right to submit abbreviated accounts.
Companies of the next size up can have abbreviated accounts.
The company can publish abbreviated accounts, which are totally unhelpful if one wants to find out how the money is spent.
There is good reason not to deprive small and medium-sized companies of the right to submit abbreviated accounts.
If medium-sized and small companies wish, they will be able to file abbreviated accounts.