Similar Search Results

The operating-financing distinction in financial reporting

Barker, Richard - In: Accounting and business research : a research quarterly … 40 (2010) 4, pp. 391-403

Persistent link: https://www.econbiz.de/10008661122

Balance sheet oriented financial reporting: applying the conceptual framework of the IASB

Barker, Richard - In: IFRS in Rechnungswesen und Controlling : …, (pp. 169-176). 2006

Persistent link: https://www.econbiz.de/10003304032

Conservatism, prudence and the IASB's conceptual framework

Barker, Richard - In: Accounting and business research : a research quarterly … 45 (2015) 4, pp. 514-538

Persistent link: https://www.econbiz.de/10011412686

Discussion of "Conservatism, prudence and the IASB's conceptual framework" by Richard Barker (2015)

Tracey, Tracey - In: Accounting and business research : a research quarterly … 45 (2015) 4, pp. 539-542

Persistent link: https://www.econbiz.de/10011412689

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

An analysis of concepts and evidence on the question of whether IFRS should be conservative

Barker, Richard; McGeachin, Anne - In: Abacus : a journal of accounting, finance and business … 51 (2015) 2, pp. 169-207

Persistent link: https://www.econbiz.de/10011296080

Fair value accounting : the eternal debate : AinE EAA symposium, May 2018

Mora, Araceli; McGeachin, Anne; Barth, Mary E.; Barker, … - In: Accounting in Europe 16 (2019) 3, pp. 237-255

Persistent link: https://www.econbiz.de/10012177178

Why is there inconsistency in accounting for liabilities in IFRS? : an analysis of recognition, measurement, estimation and conservatism

Barker, Richard; McGeachin, Anne - In: Accounting and business research : a research quarterly … 43 (2013) 6, pp. 579-604

Persistent link: https://www.econbiz.de/10010230166

The Recognition and Measurement of Liabilities in IFRS

Barker, Richard - 2011

An important application for financial accounting theory is in accounting standards, for which clarity of conceptual foundation can be viewed as essential in addressing the practical complexities of determining financial position and financial performance. Viewed from this perspective, the...

Persistent link: https://www.econbiz.de/10013118919