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Accounting in Europe Volume 15, 2018 - Issue 2: IASB Research Forum, Brussels 28-29 November 2017
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Articles

Gaps in the IFRS Conceptual Framework

Richard BarkerSaïd Business School, Oxford University, Oxford, UK
&
Alan TeixeiraDeloitte and Touche Tohmatsu Ltd, London, UK;Department of Accounting and Finance, University of Auckland, Auckland, New ZealandCorrespondence[email protected]
Pages 153-166 | Published online: 24 Jun 2018

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Richard Barker, Andrew Lennard, Stephen Penman & Alan Teixeira. (2022) Accounting for intangible assets: suggested solutions. Accounting and Business Research 52:6, pages 601-630.
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Omiros Georgiou, Elisavet Mantzari & Julia Mundy. (2021) Problematising the decision-usefulness of fair values: empirical evidence from UK financial analysts. Accounting and Business Research 51:4, pages 307-346.
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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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