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What Is the way forward for IASB's research programme under the evidence-supported approach? : some analyses and comments based on the 2015 agenda consultation

Birt, Jacqueline; Hellman, Niclas; Jorissen, Ann; … - In: Accounting in Europe 13 (2016) 2, pp. 269-283

Persistent link: https://www.econbiz.de/10012154548

On the "review of structure and effectiveness of the IFRS Foundation" : the EAA’s Financial Reporting Standards Committee’s view

Giner Inchausti, Begoña; Hellman, Niclas; Jorissen, Ann; … - In: Accounting in Europe 13 (2016) 2, pp. 285-294

Persistent link: https://www.econbiz.de/10012154555

Introducing more IFRS principles of disclosure : will the poor disclosers improve?

Hellman, Niclas; Carenys, Jordi; Moya Gutierrez, Soledad - In: Accounting in Europe 15 (2018) 2, pp. 242-321

Persistent link: https://www.econbiz.de/10011997749

Accounting Conservatism under IFRS

Hellman, Niclas - In: Accounting in Europe 5 (2008) 2, pp. 71-100

In a recent discussion paper on an improved conceptual framework (IASB, 2006a), the IASB and the FASB argue that prudence and conservatism are not desirable qualities of financial reporting information (IASB, 2006a, BC2.22). One interpretation of this proposal is that the consistent...

Persistent link: https://www.econbiz.de/10010621911

On the "disclosure initiative - principles of disclosure" : the EAA Financial Reporting Standards Committee's view

Abad, Cristina; Barone, Elisabetta; Gullkvist, Benita M.; … - In: Accounting in Europe 17 (2020) 1, pp. 1-32

Persistent link: https://www.econbiz.de/10012256374