References
- Ball, R. and Brown, P. (1968) An empirical evaluation of accounting income numbers. Journal of Accounting Research, 6(2), pp. 159–178. doi: 10.2307/2490232
- Barker, R., Lennard, A., Nobes, C., Trombetta, M. and Walton, P. (2014) Response of the EAA financial reporting standards committee to the IASB discussion paper A review of the conceptual framework for financial reporting, Accounting in Europe, 11(2), pp. 149–184. doi:10.1080/17449480.2014.940356
- EFRAG, ANC, OIC, DRSC and FRC. (2013a) Getting a Better Framework: PRUDENCE, Bulletin. Available at http://www.efrag.org/files/Conceptual%20Framework%202013/130409_CF_Bulletin_Prudence_-_final.pdf
- EFRAG, ANC, OIC, DRSC and FRC. (2013b) Getting a Better Framework: RELIABILITY OF FINANCIAL INFORMATION, Bulletin. Available at http://www.efrag.org/files/Conceptual%20Framework%202013/130409_CF_Bulletin_Reliability_-_final.pdf
- EFRAG, ANC, OIC, DRSC and FRC. (2013c) Getting a Better Framework: UNCERTAINTY, Bulletin. Available at http://www.efrag.org/files/Conceptual%20Framework%202013/130409_CF_Bulletin_Uncertainty_-_final.pdf
- IASB. (2013) Discussion Paper (DP): A Review of the Conceptual Framework for Financial Reporting. Available at http://www.ifrs.org/Current-Projects/IASB-Projects/Conceptual-Framework/Discussion-Paper-July-2013/Documents/Discussion-Paper-Conceptual-Framework-July-2013.pdf
- ICAS and IFAC. (2014) Do We Need a Roadmap for Financial Reporting? Available at https://www.ifac.org/publications-resources/do-we-need-roadmap-financial-reporting