Accounting and Business Research, Volume 45, Issue 4 (2015)

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Accounting and Business Research, Volume 45, Issue 4 (2015)

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International Accounting Policy Forum

Miscellany

Introduction
Robert Hodgkinson
Pages: 411-412
Published online: 16 Jun 2015
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Original Articles

Article
Accounting for capital: the evolution of an idea
Christopher Nobes
Pages: 413-441
Published online: 08 Jun 2015
AbstractforAccounting for capital: the evolution of an idea | Full Text | References | PDF (767.4 KB)
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Miscellany

Discussion of ‘Accounting for capital: the evolution of an idea’ by Christopher Nobes (2015)
Geoffrey Whittington
Pages: 442-446
Published online: 08 Jun 2015
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Original Articles

Article
Disregarded capitals: what national accounting ignores
Partha Dasgupta
Pages: 447-464
Published online: 07 Jul 2015
AbstractforDisregarded capitals: what national accounting ignores | Full Text | References | PDF (157.1 KB)
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Miscellany

Discussion of ‘Disregarded capitals: what national accounting ignores’ by Partha Dasgupta (2015)
Joe Grice
Pages: 465-467
Published online: 16 Jun 2015
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Original Articles

Article
Regulatory capital: Why is it different?
Dirk Schoenmaker
Pages: 468-483
Published online: 16 Jun 2015
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Note

Discussion of ‘Regulatory capital: why is it different?’ by Dirk Schoenmaker (2015)
Page: 484
Published online: 07 Jul 2015
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Original Articles

Article
The role of accounting in the twenty-first century firm
Jerold L. Zimmerman
Pages: 485-509
Published online: 08 Jun 2015
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Miscellany

Discussion of ‘The role of accounting in the 21st century firm’ by Jerold L. Zimmerman (2015)
Gervais Williams
Pages: 510-513
Published online: 07 Jul 2015
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P.D. Leake Lecture

Article
Conservatism, prudence and the IASB's conceptual framework
Richard Barker
Pages: 514-538
Published online: 07 Jul 2015
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Discussion of ‘Conservatism, prudence and the IASB's conceptual framework’ by Richard Barker (2015)
Eric Tracey
Pages: 539-542
Published online: 16 Jun 2015
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