Barker, Richard; Barone, Elisabetta; Birt, Jacqueline; … - In: Accounting in Europe 10 (2013) 1, pp. 1-26
We summarise the response of the EAA's FRSC to Towards a Disclosure Framework for the Notes, a Discussion Paper (DP) issued jointly by EFRAG, ANC and FRC. While supportive of much of the DP, and in particular of the underlying aim to place disclosures on a sounder conceptual foundation, we...
