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Towards a New Conceptual Framework: Presentations at the Accounting in Europe and European Accounting Association Financial Reporting Standards Committee Symposium

Abela, Mario; Barker, Richard; Sommer, Rasmus; … - 2014

A symposium at the European Accounting Association (EAA) Annual Meetings on Friday 23 May 2014 in Tallinn, organised by Accounting in Europe and the EAA's Financial Reporting Standards Committee (FRSC), brought together leading respondents to the Discussion Paper and the International Accounting...

Persistent link: https://www.econbiz.de/10011426667

Gaps in the IFRS Conceptual Framework

Barker, Richard; Teixeira, Alan - 2018

The stated purpose of the IFRS Conceptual Framework is to assist the IASB to develop Standards that are based on consistent concepts, and also to assist preparers to develop consistent accounting policies when Standards either do not apply or allow a choice of accounting policy. Yet, the...

Persistent link: https://www.econbiz.de/10011843670

Gaps in the IFRS conceptual framework

Barker, Richard; Teixeira, Alan - In: Accounting in Europe 15 (2018) 2, pp. 153-166

Persistent link: https://www.econbiz.de/10011997709

Discussion of Barker and Teixeira (2018, "Gaps in the IFRS conceptual framework", Accounting in Europe, 15) and Van Mourik and Katsuo ( 2018, "Profit or loss in the IASB conceptual...

Walton, Peter J. - In: Accounting in Europe 15 (2018) 2, pp. 193-199

Persistent link: https://www.econbiz.de/10011997727

Accounting for intangible assets : suggested solutions

Barker, Richard; Lennard, Andrew; Penman, Stephen H.; … - In: Accounting and business research 52 (2022) 6, pp. 601-630

Persistent link: https://www.econbiz.de/10013484635

Discussion of "accounting for intangible assets: suggested solutions"

Hellman, Niclas - In: Accounting and business research 52 (2022) 6, pp. 631-640

Persistent link: https://www.econbiz.de/10013484637

Towards a New Conceptual Framework: Presentations at the <italic>Accounting in Europe</italic> and European Accounting Association Financial Reporting Standards Committee Symposium

Abela, Mario; Barker, Richard; Sommer, Rasmus; … - In: Accounting in Europe 11 (2014) 2, pp. 259-271

A symposium at the European Accounting Association (EAA) Annual Meetings on Friday 23 May 2014 in Tallinn, organised by <italic>Accounting in Europe</italic> and the EAA's Financial Reporting Standards Committee (FRSC), brought together leading respondents to the Discussion Paper and the International Accounting...

Persistent link: https://www.econbiz.de/10011134054