Evans, Gareth; Lusher, Joanne; Day, Stephen - In: Journal of Financial Reporting and Accounting 20 (2021) 2, pp. 334-351
Purpose: The qualitative characteristics of decision-useful financial information (as set out in the revised March 2018 Conceptual Framework for financial reporting of the International Accounting Standards Board [IASB]) are fundamental for standard setting relied on by companies when making...