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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
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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
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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
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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