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...

This is a study of earnings quality, examining whether components of earnings based on New Zealand (N.Z.) accounting classification systems have different information parameters. The N.Z. environment provides a unique opportunity to examine a period with no legislative backing of accounting...

Purpose: The International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) have given relief to lessees in response to the coronavirus (COVID-19) pandemic. However, it is not clear why any relief from the requirements in International Financial Reporting...

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...

One of the main objectives of International Financial Reporting Standards (IFRS) is to improve the comparability of financial reports internationally and is a reason jurisdictions abandoned their local GAAP. Contemporaneous comparability is affected by the clarity of the requirements and the...

In 2023 the IFRS Foundation published its first two IFRS Sustainability Disclosure Standards. Those standards were guided by an architecture, or blueprint, that I developed for a comprehensive set of reporting requirements that would ensure that sustainability-related disclosures would become...