Towards a new conceptual framework

Abela, Mario, Barker, Richard, Sommer, Rasmus, Teixeira, Alan and Andre, Paul (2015) Towards a new conceptual framework. Accounting in Europe, 11 (2). pp. 259-271.


A symposium at the European Accounting Association (EAA) Annual Meetings on Friday 23 May 2014 in Tallinn, organised by Accounting in Europe and the EAA's Financial Reporting Standards Committee (FRSC), brought together leading respondents to the Discussion Paper and the International Accounting Standards Board to debate the issues surrounding the new Conceptual Framework. This paper reproduces the presentations from the panellists: Mario Abela, Leader, Research and Development, International Federation of Accountants (IFAC); Richard Barker, Saïd Business School, Oxford University & EAA FRSC; Rasmus Sommer, Senior Technical Manager, European Financial Reporting Advisory Group (EFRAG); and Alan Teixeira, Senior Director – Technical Activities, International Accounting Standards Board (IASB). The panel was chaired by Paul André, ESSEC Business School & Editor Accounting in Europe.

Item Type: Article
Keywords: accounting
Subject(s): Accounting
Date Deposited: 16 Feb 2015 16:44
Last Modified: 20 Feb 2018 11:24
Funders: N/A

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