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Accounting in Europe Volume 11, 2014 - Issue 2: The Conceptual Framework for Financial Reporting
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Editorial

Towards a New Conceptual Framework: Here We Go Again!

Paul AndréESSEC Business School, Cergy-Pontoise, FranceCorrespondence[email protected]
Pages 145-147 | Published online: 12 Nov 2014

References

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  • 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
  • Bauer, A. M., O'Brien, P. C. and Saeed, U. (2014) Reliability makes accounting relevant: a comment on the IASB Conceptual Framework project, Accounting in Europe, 11(2), pp. 211–217. doi.10.1080/17449480.2014.967789
  • Brouwer, A., Faramarzi, A. and Hoogendoorn, M. (2014) Does the new conceptual framework provide adequate concepts for reporting relevant information about performance?, Accounting in Europe, 11(2), pp. 235–257.
  • Cascino, S., Clatworthy, M., García Osma, B., Gassen, J., Imam, S. and Jeanjean, T. (2014) Who uses financial reports and for what purpose? Evidence from capital providers, Accounting in Europe, 11(2), pp. 185–209. doi.10.1080/17449480.2014.940355
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  • Mumford, M. J. (2014) Edward Stamp (1928–1986): a crusader for standards, in: J. R. Edwards (Ed) Twentieth Century Accounting Thinkers, pp. 274–292 (Abingdon, UK: Routledge).
  • Paton, W. A. (1922) Accounting Theory, with Special Reference to the Corporate Enterprise (New York: The Ronald Press Company).
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  • Stamp, E. (1980) Corporate Reporting: Its Future Evolution (Toronto: Canadian Institute of Chartered Accountants).
  • Uniform Accounting. (1917) The Journal of Accountancy, 23(6), pp. 401–433.
  • Van Mourik, C. (2014) The equity theories and the IASB Conceptual Framework, Accounting in Europe, 11(2), pp. 219–233. doi.10.1080/17449480.2014.949278
  • Zeff, S. A. (2013) The objectives of financial reporting: a historical survey and analysis, Accounting & Business Research, 43(4), pp. 262–327. doi: 10.1080/00014788.2013.782237

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