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Volume 15, Issue 2

Accounting in Europe

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Accounting in Europe, Volume 15, Issue 2 (2018)

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Accounting in Europe, Volume 15, Issue 2 (2018)

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Vol 21, 2024 Vol 20, 2023 Vol 19, 2022 Vol 18, 2021 Vol 17, 2020 Vol 16, 2019 Volume 15, 2018 Vol 14, 2017 Vol 13, 2016 Vol 12, 2015 Vol 11, 2014 Vol 10, 2013 Vol 9, 2012 Vol 8, 2011 Vol 7, 2010 Vol 6, 2009 Vol 5, 2008 Vol 4, 2007 Vol 3, 2006 Vol 2, 2005 Vol 1, 2004

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IASB Research Forum, Brussels 28-29 November 2017

Articles

Article

Gaps in the IFRS Conceptual Framework

Richard Barker & Alan Teixeira

Pages: 153-166

Published online: 24 Jun 2018

AbstractforGaps in the IFRS Conceptual Framework | Full Text | References | PDF (154.3 KB)

6972 Views
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Article

Articulation, Profit or Loss and OCI in the IASB Conceptual Framework: Different Shades of Clean (or Dirty) Surplus

Carien van Mourik & Yuko Katsuo Asami

Pages: 167-192

Published online: 06 Apr 2018

AbstractforArticulation, Profit or Loss and OCI in the IASB Conceptual Framework: Different Shades of Clean (or Dirty) Surplus | Full Text | References | PDF (777.2 KB)

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Discussion

Discussion of Barker and Teixeira ([2018]. Gaps in the IFRS Conceptual Framework. Accounting in Europe, 15) and Van Mourik and Katsuo ([2018]. Profit or loss in the IASB Conceptual Framework. Accounting in Europe, 15)

Peter Walton

Pages: 193-199

Published online: 21 Feb 2018

AbstractforDiscussion of Barker and Teixeira ([2018]. Gaps in the IFRS Conceptual Framework. Accounting in Europe, 15) and Van Mourik and Katsuo ([2018]. Profit or loss in the IASB Conceptual Framework. Accounting in Europe, 15) | Full Text | References | PDF (93.7 KB)

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Article

Making Deferred Taxes Relevant

Arjan Brouwer & Ewout Naarding

Pages: 200-230

Published online: 10 Apr 2018

AbstractforMaking Deferred Taxes Relevant | Full Text | References | PDF (281.7 KB)

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Article

Discussion of ‘Making Deferred Taxes Relevant’

Erlend Kvaal

Pages: 231-241

Published online: 27 May 2018

AbstractforDiscussion of ‘Making Deferred Taxes Relevant’ | Full Text | References | PDF (127.1 KB)

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Article

Introducing More IFRS Principles of Disclosure – Will the Poor Disclosers Improve?

Niclas Hellman, Jordi Carenys & Soledad Moya Gutierrez

Pages: 242-321

Published online: 28 May 2018

AbstractforIntroducing More IFRS Principles of Disclosure – Will the Poor Disclosers Improve? | Full Text | References | PDF (728.1 KB)

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Accounting in Europe (Vol.15, Iss.2, 2018)

IASB Research Forum, Brussels 28-29 November 2017

IASB Research Forum, Brussels 28-29 November 2017

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