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Accounting in Europe Volume 11, 2014 - Issue 2: The Conceptual Framework for Financial Reporting
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Articles

Response of the EAA Financial Reporting Standards Committee to the IASB Discussion Paper A Review of the Conceptual Framework for Financial Reporting

Richard BarkerSaïd Business School, University of Oxford, Oxford, UK
,
Andrew LennardFinancial Reporting Council, London, UK
,
Christopher NobesRoyal Holloway, University of London, London, UK;Business School, University of Sydney, Sydney, Australia
,
Marco TrombettaIE Business School, IE University, Madrid, Spain
&
Peter WaltonESSEC Business School, Paris, France;Business School, Open University, Milton Keynes, UKCorrespondence[email protected]
Pages 149-184 | Published online: 24 Sep 2014

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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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Christoph Pelger. (2020) The Return of Stewardship, Reliability and Prudence – A Commentary on the IASB’s New Conceptual Framework. Accounting in Europe 17:1, pages 33-51.
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David Alexander, Clelia Fiondella, Marco Maffei & Rosanna Spanò. (2019) Reporting Comprehensive Income: The Incoherencies of the IASB System and the Possible Contribution of Economia Aziendale. Accounting in Europe 16:3, pages 340-359.
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Dominic Detzen. (2016) From compromise to concept? – a review of ‘other comprehensive income’. Accounting and Business Research 46:7, pages 760-783.
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Paul André. (2014) Towards a New Conceptual Framework: Here We Go Again!. Accounting in Europe 11:2, pages 145-147.
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Mario Abela, Richard Barker, Rasmus Sommer, Alan Teixeira & Paul André. (2014) Towards a New Conceptual Framework: Presentations at the Accounting in Europe and European Accounting Association Financial Reporting Standards Committee Symposium. Accounting in Europe 11:2, pages 259-271.
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Articles from other publishers (4)

Tessa Kunkel. (2021) Ambiguities in Accounting and their Impact on Regulatory Arbitrage. Accounting, Economics, and Law: A Convivium 11:2, pages 161-199.
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Manfred KühnbergerManfred Kühnberger. 2017. Kapitalmarktorientierte Rechnungslegung. Kapitalmarktorientierte Rechnungslegung 65 128 .
Manfred KühnbergerManfred Kühnberger. 2017. Kapitalmarktorientierte Rechnungslegung. Kapitalmarktorientierte Rechnungslegung 1 64 .
Zulkarnain Muhamad Sori. (2017) Accounting Conceptual Frameworks: Masb vs. Aaoifi. SSRN Electronic Journal.
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