On the 'Disclosure Initiative - Principles of Disclosure': The EAA Financial Reporting Standards Committee's View

被引：5

作者：

Abad, Cristina ^{[1
]}

Barone, Elisabetta ^{[2
]}

Gullkvist, Benita M. ^{[3
,4
]}

Hellman, Niclas ^{[5
]}

Marques, Ana ^{[6
]}

Marton, Jan ^{[7
]}

Mason, Stephani ^{[8
]}

Menezes Silva, Ricardo Luiz ^{[9
]}

Morais, Ana ^{[10
]}

Gutierrez, Soledad Moya ^{[11
]}

Quagli, Alberto ^{[12
]}

Vysotskaya, Anna ^{[13
]}

机构：

[1] Univ Seville, Dept Contabilidad & Econ Financiera, Seville, Spain

[2] Brunel Univ London, Dept Econ & Finance, London, England

[3] Hanken Sch Econ, Dept Accounting, Vaasa, Finland

[4] Abo Akad Univ, Dept Accounting, Turku, Finland

[5] Handelshogskolan Stockholm, Dept Accounting, Stockholm, Sweden

[6] Univ East Anglia, Norwich Business Sch, Norwich, Norfolk, England

[7] Gothenburg Univ, Handelshogskolan, Dept Business Adm, Gothenburg, Sweden

[8] DePaul Univ, Sch Accountancy & MIS, Chicago, IL 60604 USA

[9] Univ Sao Paulo, Dept Accounting, Ribeirao Preto, Brazil

[10] Univ Lisbon, Dept Management, Inst Super Econ & Gestao, Lisbon, Portugal

[11] SADE Business Sch, Dept Econ Finance & Accounting, Venida de Torreblanca 59, Sant Cugat Del Valles 08172, Spain

[12] Univ Genoa, Dept Econ, Genoa, Italy

[13] Southern Fed Univ, Dept Finance & Credit, Rostov Na Donu, Russia

来源：

ACCOUNTING IN EUROPE | 2020年 / 17卷 / 01期

关键词：

disclosure; accounting principles; IFRS; PRO FORMA EARNINGS; MANDATORY IFRS ADOPTION; NON-GAAP DISCLOSURES; VALUE-RELEVANCE; ACCOUNTING STANDARDS; MANAGERS USE; CASH FLOWS; INFORMATION; RECOGNITION; INVESTORS;

D O I：

10.1080/17449480.2019.1664753

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This paper summarises the contents of a comment letter produced by a working group of 12 academics in response to the International Accounting Standards Board (IASB) Discussion Paper on principles of disclosure. The comment letter was submitted by the Financial Reporting Standards Committee (FRSC) of the European Accounting Association (EAA). The work includes reviews of relevant academic literature of areas related to the various questions posed by the IASB in the Discussion Paper, including the 'disclosure problem' and the objective of the project, the suggested principles of effective communication, the roles of the primary financial statements and notes, the location of information and the use of performance measures. The paper also discusses the disclosure of accounting policies, the objectives of centralised disclosure, and the New Zealand Accounting Standards Board staff's approach to disclosure.

引用

页码：1 / 32

页数：32

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