Response of the EAA FRSC to the IASB Discussion Paper: A Review of the Conceptual Framework for Financial Reporting

Barker, Richard, Lennard, A, Nobes, C, Trombetta, M and Walton, P (2014) Response of the EAA FRSC to the IASB Discussion Paper: A Review of the Conceptual Framework for Financial Reporting. Accounting in Europe, 11 (2). pp. 149-184.

Abstract

The European Accounting Association (EAA) Financial Reporting Standards Committee (FRSC) provided a response to the International Accounting Standards Board's (IASB's) 2013 Discussion Paper (DP) on completing and revising its Conceptual Framework. The response consisted of a literature-based discussion of the issues raised in the IASB paper and responses to the questions asked. The following paper has omitted the responses to specific questions but otherwise sets out the arguments made to the IASB, together with introductory material to indicate the context. The FRSC paper follows the order of the IASB DP.

Item Type: Article
Keywords: accounting
Subject(s): Accounting
Date Deposited: 07 Aug 2014 14:10
Last Modified: 21 Feb 2017 10:27
URI: http://eureka.sbs.ox.ac.uk/id/eprint/5147

Actions (login required)

Edit View Edit View