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

Towards a New Conceptual Framework: Presentations at the Accounting in Europe and European Accounting Association Financial Reporting Standards Committee Symposium

Mario AbelaInternational Federation of Accountants (IFAC), New York, NY, USA
,
Richard BarkerSaïd Business School, Oxford University, Oxford, UK
,
Rasmus SommerEuropean Financial Reporting Advisory Group (EFRAG), Brussels, Belgium
,
Alan TeixeiraInternational Accounting Standards Board (IASB), London, UK
&
Paul AndréESSEC Business School, Cergy-Pontoise, FranceCorrespondence[email protected]
Pages 259-271 | Published online: 12 Nov 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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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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Articles from other publishers (5)

Clarence Goh, Chu Yeong Lim, Jeffrey Ng, Gary Pan & Kevin Ow Yong. (2021) Trust in Fair Value Accounting: Evidence from the Field. Journal of International Accounting Research 20:3, pages 21-42.
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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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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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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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Zulkarnain Muhamad Sori. (2017) Accounting Conceptual Frameworks: Masb vs. Aaoifi. SSRN Electronic Journal.
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