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Accounting in Europe Volume 7, 2010 - Issue 2
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Refereed articles

The Equity Theories and Financial Reporting: An Analysis

Carien van Mourik Open University Business School, Milton Keynes, UKCorrespondence[email protected]
Pages 191-211 | Published online: 24 Nov 2010

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Read on this site (4)

Martin Schmidt. (2018) A Note on the Proprietary and Entity Perspectives in Financial Statements: The Implications for two Current Controversial Issues. Accounting in Europe 15:1, pages 134-147.
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Christopher Nobes. (2015) Accounting for capital: the evolution of an idea. Accounting and Business Research 45:4, pages 413-441.
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Carien van Mourik. (2014) The Equity Theories and the IASB Conceptual Framework. Accounting in Europe 11:2, pages 219-233.
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Richard Barker, Andrew Lennard, Christopher Nobes, Marco Trombetta & Peter Walton. (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, pages 149-184.
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Articles from other publishers (7)

Yaw Ndori Queku. 2023. Circular Economy Strategies and the UN Sustainable Development Goals. Circular Economy Strategies and the UN Sustainable Development Goals 519 553 .
Kim Yu. Cygankov. (2022) Introduction to the problem origin double accounting. Siberian Financial School:2, pages 217-235.
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Mary S. Hill, Richard A. PriceIIIIII & George W. Ruch. (2021) An Alternative Approach to Distinguishing Liabilities from Equity. Accounting Horizons 35:1, pages 65-85.
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Julian Müller. (2014) An accounting revolution? The financialisation of standard setting. Critical Perspectives on Accounting 25:7, pages 539-557.
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Silvia Gardini & Giuseppe Grossi. (2014) Voluntary adoption of the consolidated financial statement and fair value accounting by italian local governments. Journal of Public Budgeting, Accounting & Financial Management 26:2, pages 313-344.
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Tim-Frederik Oehr & Jochen Zimmermann. (2012) Accounting and the welfare state: The missing link. Critical Perspectives on Accounting 23:2, pages 134-152.
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Mary Hill, Richard A. Price & George W. Ruch. (2017) A Proposal for Distinguishing Liabilities from Equity: Internal Capital Versus External Capital. SSRN Electronic Journal.
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