Accounting in Europe, Volume 11, Issue 2 (2014)

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Accounting in Europe, Volume 11, Issue 2 (2014)

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The Conceptual Framework for Financial Reporting

Editorial

Editorial
Towards a New Conceptual Framework: Here We Go Again!
Paul André
Pages: 145-147
Published online: 12 Nov 2014
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Articles

Article
Response of the EAA Financial Reporting Standards Committee to the IASB Discussion Paper A Review of the Conceptual Framework for Financial Reporting
Richard Barker, Andrew Lennard, Christopher Nobes, Marco Trombetta & Peter Walton
Pages: 149-184
Published online: 24 Sep 2014
AbstractforResponse of the EAA Financial Reporting Standards Committee to the IASB Discussion Paper A Review of the Conceptual Framework for Financial Reporting | Full Text | References | PDF (301.6 KB)
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Article
Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers
Stefano Cascino, Mark Clatworthy, Beatriz García Osma, Joachim Gassen, Shahed Imam & Thomas Jeanjean
Pages: 185-209
Published online: 24 Sep 2014
AbstractforWho Uses Financial Reports and for What Purpose? Evidence from Capital Providers | Full Text | References | PDF (225.9 KB)
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Article
Reliability Makes Accounting Relevant: A Comment on the IASB Conceptual Framework Project
Andrew M. Bauer, Patricia C. O'Brien & Umar Saeed
Pages: 211-217
Published online: 12 Nov 2014
AbstractforReliability Makes Accounting Relevant: A Comment on the IASB Conceptual Framework Project | Full Text | References | PDF (68.7 KB)
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Article
The Equity Theories and the IASB Conceptual Framework
Carien van Mourik
Pages: 219-233
Published online: 25 Sep 2014
AbstractforThe Equity Theories and the IASB Conceptual Framework | Full Text | References | PDF (131 KB)
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Article
Does the New Conceptual Framework Provide Adequate Concepts for Reporting Relevant Information about Performance?
Arjan Brouwer, Arshia Faramarzi & Martin Hoogendoorn
Pages: 235-257
Published online: 12 Nov 2014
AbstractforDoes the New Conceptual Framework Provide Adequate Concepts for Reporting Relevant Information about Performance? | Full Text | References | PDF (175.7 KB)
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Article
Towards a New Conceptual Framework: Presentations at the Accounting in Europe and European Accounting Association Financial Reporting Standards Committee Symposium
Mario Abela, Richard Barker, Rasmus Sommer, Alan Teixeira & Paul André
Pages: 259-271
Published online: 12 Nov 2014
AbstractforTowards a New Conceptual Framework: Presentations at the Accounting in Europe and European Accounting Association Financial Reporting Standards Committee Symposium | Full Text | References | PDF (102.6 KB)
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Book Review

Book Review
The Routledge Companion to Accounting, Reporting and Regulation
Antti Miihkinen
Pages: 273-277
Published online: 12 Nov 2014
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Editorial Board

Editorial Board
Pages: ebi-ebii
Published online: 12 Nov 2014
CitationforEditorial Board | Full Text | PDF (24.1 KB)
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