References
- European Financial Reporting Advisory Group (EFRAG). (2013). Getting a better framework: Prudence.
- International Accounting Standards Board (IASB). (2013). A review of the conceptual framework for financial reporting. Discussion Paper.
- International Accounting Standards Board (IASB). (2015). Conceptual framework for financial reporting. Exposure Draft ED/2015/3.
- Maltby, J. (2000). The origins of prudence in accounting. Critical Perspectives on Accounting, 11, 51–70. doi: 10.1006/cpac.1998.0283
- Nobes, C., & Schwencke, H. R. (2006). Modelling the links between Tax and financial reporting: A longitudinal examination of Norway over 30 years up to IFRS adoption. European Accounting Review, 15, 63–87. doi: 10.1080/09638180500510418
- NOU 1995: 30. (1995). Ny regnskapslov [New accounting law]. Official Norwegian Report.
- NOU 2015: 10. (2015). Lov om regnskapsplikt [Law on the obligation to submit annual accounts]. Official Norwegian Report.
- NOU 2016: 11. (2016). Regnskapslovens bestemmelser om årsberetning mv [The regulation of the management report in the accounting law]. Official Norwegian Report.
- Schwencke, H. R. (2015). Norske domstolers tolkning av god regnskapsskikk [Norwegian courts’ interpretation of ‘good accounting principles’]. Appendix to NOU 2015:10.
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