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Accounting in Europe Volume 10, 2013 - Issue 1
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Original Articles

Response of the EAA FRSC to the EFRAG/ANC/FRC Discussion Paper: Towards a Disclosure Framework for the Notes

Richard Barker Oxford University, UK, (Chairman of Working Group)Correspondence[email protected]
,
Elisabetta Barone Henley Business School, University of Reading, UK
,
Jacqueline Birt Monash University, AustraliaView further author information
,
Ann Gaeremynck KU Leuven, Belgium
,
Anne Mcgeachin Aberdeen University, UK
,
Jan Marton University of Gothenburg, Sweden
&
Rucsandra Moldovan ESSEC Business School, France
 show all
Pages 1-26 | Published online: 28 Mar 2013

Citations (12)

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Read on this site (4)

Cristina Abad, Elisabetta Barone, Benita M. Gullkvist, Niclas Hellman, Ana Marques, Jan Marton, Stephani Mason, Ricardo Luiz Menezes Silva, Ana Morais, Soledad Moya Gutierrez, Alberto Quagli & Anna Vysotskaya. (2020) On the ‘Disclosure Initiative – Principles of Disclosure’: The EAA Financial Reporting Standards Committee’s View. Accounting in Europe 17:1, pages 1-32.
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Niclas Hellman, Jordi Carenys & Soledad Moya Gutierrez. (2018) Introducing More IFRS Principles of Disclosure – Will the Poor Disclosers Improve?. Accounting in Europe 15:2, pages 242-321.
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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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Rucsandra Moldovan. (2014) Post-Implementation Reviews for IASB and FASB Standards: A Comparison of the Process and Findings for the Operating Segments Standards. Accounting in Europe 11:1, pages 113-137.
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Articles from other publishers (8)

Ana Rep. (2021) Notes to the Financial Statements: Current State and Improvement. Business Systems Research Journal 12:2, pages 60-78.
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Amitav Saha & Sudipta Bose. (2021) Do IFRS disclosure requirements reduce the cost of capital? Evidence from Australia. Accounting & Finance 61:3, pages 4669-4701.
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Amitav Saha, Richard D. Morris & Helen Kang. (2019) Disclosure Overload? An Empirical Analysis of International Financial Reporting Standards Disclosure Requirements. Abacus 55:1, pages 205-236.
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Hamilton Elkins & Gary Entwistle. (2018) A commentary on accounting standards and the disclosure problem: Exploring a way forward. Journal of International Accounting, Auditing and Taxation 33, pages 79-89.
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Han Scholten & Dick van Offeren. (2018) Juridische geschillen in de jaarrekening van beursgenoteerde ondernemingen in Nederland. Maandblad Voor Accountancy en Bedrijfseconomie 92:9/10, pages 231-242.
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Thomas Riise Johansen & Thomas Plenborg. (2018) Company responses to demands for annual report changes. Accounting, Auditing & Accountability Journal 31:6, pages 1593-1617.
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Richard Barker & Timotius Kasim. 2016. Integrated Reporting. Integrated Reporting 81 108 .
Brian Singleton-Green & Robert Hodgkinson. (2013) Financial Reporting Disclosures: Market and Regulatory Failures. SSRN Electronic Journal.
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