This paper reviews accounting literature in the English language on proprietary and entity theory in order to understand their implications for financial accounting and reporting. Although there is a lack of agreement on the definition and accounting implications of the various equity theories,...

The International Accounting Standards Board (IASB) staff members 'recommend that the IASB confirm its view that financial statements should be presented from the perspective of the entity as a whole' [IASB (2014) <italic>Agenda Paper 10E Project - The Conceptual Framework. Reporting Entity -...</italic>

Why and how does accrual accounting income provide ‘a better basis for assessing the entity’s past and future performance than information solely about cash receipts and payments during that period’ (IASB 2018a, 1.17)? This paper presents a summary and synthesis of the à priori financial...

pt. 1. Accounting -- pt. 2. Reporting -- pt. 3. (International) accounting standard setting and regulation -- pt. 4. Institutional aspects of (international) financial reporting regulation -- pt. 5. Social and economic aspects of (international) financial reporting regulation.