Response of the EAA Financial Reporting Standards Committee to the IASB Discussion Paper A Review of the Conceptual Framework for Financial Reporting

被引：7

作者：

Barker, Richard ^{[1
]}

Lennard, Andrew ^{[2
]}

Nobes, Christopher ^{[3
,4
]}

Trombetta, Marco ^{[5
]}

Walton, Peter ^{[6
,7
]}

机构：

[1] Univ Oxford, Said Business Sch, Oxford, England

[2] Financial Reporting Council, London, England

[3] Univ London, Royal Holloway, London, England

[4] Univ Sydney, Sch Business, Sydney, NSW, Australia

[5] IE Univ, IE Business Sch, Madrid, Spain

[6] ESSEC Business Sch, 1 Ave Bernard Hirsch,CS 50105 Cergy, F-95021 Paris, France

[7] Open Univ, Sch Business, Milton Keynes, Bucks, England

来源：

ACCOUNTING IN EUROPE | 2014年 / 11卷 / 02期

关键词：

D O I：

10.1080/17449480.2014.940356

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

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.

引用

页码：149 / 184

页数：36

共 50 条

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