Towards a New Conceptual Framework: Presentations at the Accounting in Europe and European Accounting Association Financial Reporting Standards Committee Symposium

Abstract

A symposium at the European Accounting Association (EAA) Annual Meetings on Friday 23 May 2014 in Tallinn, organised by Accounting in Europe and the EAA's Financial Reporting Standards Committee (FRSC), brought together leading respondents to the Discussion Paper and the International Accounting Standards Board to debate the issues surrounding the new Conceptual Framework. This paper reproduces the presentations from the panellists: Mario Abela, Leader, Research and Development, International Federation of Accountants (IFAC); Richard Barker, Saïd Business School, Oxford University & EAA FRSC; Rasmus Sommer, Senior Technical Manager, European Financial Reporting Advisory Group (EFRAG); and Alan Teixeira, Senior Director – Technical Activities, International Accounting Standards Board (IASB). The panel was chaired by Paul André, ESSEC Business School & Editor Accounting in Europe.

Notes

¹ Comment letters can be viewed at http://www.ifrs.org/Current-Projects/IASB-Projects/Conceptual-Framework/Discussion-Paper-July-2013/Pages/Comment-letters.aspx.