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

Reliability Makes Accounting Relevant: A Comment on the IASB Conceptual Framework Project

Andrew M. BauerDepartment of Accountancy, University of Illinois at Urbana-Champaign, Champaign, IL, USACorrespondence[email protected]
,
Patricia C. O'BrienSchool of Accounting and Finance, University of Waterloo, Waterloo, ON, Canada
&
Umar SaeedAccounting Policy, Ministry of Finance Ontario, Toronto, ON, Canada
Pages 211-217 | Published online: 12 Nov 2014

Citations (11)

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Read on this site (3)

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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Alain Schatt, Leonidas Doukakis, Corinne Bessieux-Ollier & Elisabeth Walliser. (2016) Do Goodwill Impairments by European Firms Provide Useful Information to Investors?. Accounting in Europe 13:3, pages 307-327.
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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 (8)

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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Shahid Khan, Mark C. Anderson, Hussein Warsame & Michael E. Wright. (2021) Liquidity and IFRS Adoption in Canada. Journal of International Accounting Research 20:2, pages 87-109.
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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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Massimo Cecchi. (2018) The accrual anomaly: The dampening effect of adjusting entries. Corporate Ownership and Control 16:1, pages 94-106.
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Manfred KühnbergerManfred Kühnberger. 2017. Kapitalmarktorientierte Rechnungslegung. Kapitalmarktorientierte Rechnungslegung 183 248 .
Manfred KühnbergerManfred Kühnberger. 2017. Kapitalmarktorientierte Rechnungslegung. Kapitalmarktorientierte Rechnungslegung 1 64 .
Atanas Tsvyatkov Atanasov. (2017) (Management Aspects of the Impairment of Goodwill). SSRN Electronic Journal.
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Stephanie Jana & Martin Schmidt. (2017) Model-Based Fair Values for Financial Instruments: Relevance or Reliability? Conjoint Measurement-Based Evidence. SSRN Electronic Journal.
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