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

Does the New Conceptual Framework Provide Adequate Concepts for Reporting Relevant Information about Performance?

Arjan BrouwerAmsterdam Business School, University of Amsterdam, Amsterdam, The NetherlandsCorrespondence[email protected]
[email protected]
,
Arshia FaramarziPwC, Amsterdam, The Netherlands
&
Martin HoogendoornErasmus School of Economics, Erasmus University Rotterdam, Rotterdam, The Netherlands
Pages 235-257 | Published online: 12 Nov 2014

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Stephanie Jana & Kevin McMeeking. (2021) Alternative Performance Measures: Determinants of Disclosure Quality – Evidence from Germany. Accounting in Europe 18:1, pages 102-142.
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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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Jacqueline Birt, Niclas Hellman, Ann Jorissen, Stephani Mason & Mari Paananen. (2016) What Is the Way Forward for IASB’s Research Programme under the Evidence-Supported Approach? Some Analyses and Comments Based on the 2015 Agenda Consultation. Accounting in Europe 13:2, pages 269-283.
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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 (4)

Pınar OKAN GÖKTEN. (2019) ULUSLARARASI MUHASEBE STANDARTLARI KURULU’NUN PERFORMANS RAPORLAMASINA BAKIŞ AÇISI: 1989’DAN 2018’E NE DEĞİŞTİ?INTERNATIONAL ACCOUNTING STANDARDS BOARD’S PERSPECTIVE ON PERFORMANCE REPORTING: WHAT HAS CHANGED FROM 1989 TO 2018?. Muhasebe ve Vergi Uygulamaları Dergisi 12:2, pages 475-496.
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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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Manfred KühnbergerManfred Kühnberger. 2017. Kapitalmarktorientierte Rechnungslegung. Kapitalmarktorientierte Rechnungslegung 249 365 .
Manfred KühnbergerManfred Kühnberger. 2017. Kapitalmarktorientierte Rechnungslegung. Kapitalmarktorientierte Rechnungslegung 65 128 .

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