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Accounting in Europe Volume 4, 2007 - Issue 1

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Stewardship and the Objectives of Financial Statements: A Comment on IASB's Preliminary Views on an Improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-Useful Financial Reporting InformationFootnote1
¹ This paper has been prepared to stimulate debate. The views expressed are not an official position of the ASB, but the author cannot escape responsibility for them.

Andrew Lennard Accounting Standards Board, UKCorrespondencea.lennard@ frc-asb.org.uk

Pages 51-66 | Published online: 13 Aug 2007

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https://doi.org/10.1080/17449480701308774

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