Citations (8)
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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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Vera Palea. (2018) Financial reporting for sustainable development: Critical insights into IFRS implementation in the European Union. Accounting Forum 42:3, pages 248-260.
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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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Paul André. (2014) Towards a New Conceptual Framework: Here We Go Again!. Accounting in Europe 11:2, pages 145-147.
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Articles from other publishers (3)
Humayun Kabir & Asheq Rahman. (2018) How Does the IASB Use the Conceptual Framework in Developing IFRSs? An Examination of the Development of IFRS 16 Leases. Journal of Financial Reporting 3:1, pages 93-116.
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Nohora García. 2017. Understanding Mattessich and Ijiri: A Study of Accounting Thought. Understanding Mattessich and Ijiri: A Study of Accounting Thought
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Michael Brandau, Christoph Endenich, Robert Luther & Rouven Trapp. (2016) Separation – integration – and now …? A historical perspective on the relationship between German management accounting and financial accounting. Accounting History 22:1, pages 67-91.
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