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The Case for Entry Values: A Defence of Replacement Cost

LENNARD, ANDREW - In: Abacus : a journal of accounting, finance and business … 46 (2010) 1, pp. 97-104

Persistent link: https://www.econbiz.de/10008386712

Perspectives on the financial reporting of intangibles

Appleton, Anthony; Barckow, Andreas; Botosan, Christine A. - In: Accounting horizons : a quarterly publication of the … 37 (2023) 1, pp. 1-13

Persistent link: https://www.econbiz.de/10014314652

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

The Case for Entry Values: A Defence of Replacement Cost

LENNARD, ANDREW - In: Abacus 46 (2010) 1, pp. 97-103

Persistent link: https://www.econbiz.de/10008473120

Response of the EAA Financial Reporting Standards Committee to the IASB Discussion Paper <italic>A Review of the Conceptual Framework for Financial Reporting</italic>

Barker, Richard; Lennard, Andrew; Nobes, Christopher; … - In: Accounting in Europe 11 (2014) 2, pp. 149-184

The European Accounting Association (EAA) Financial Reporting Standards Committee (FRSC) provided a response to the International Accounting Standards Board's (IASB's) 2013 Discussion Paper (DP) on completing and revising its Conceptual Framework. The response consisted of a literature-based...

Persistent link: https://www.econbiz.de/10011104547

Liabilities and how to account for them

Lennard, Andrew - In: Balance Sheet 11 (2003) 1, pp. 21-26

This is an extract from an exploratory essay on liabilities and how to account for them written by Andrew Lennard, Director of Operations at the Accounting Standards Board in London. It deals with the objective of financial statements and users’ needs in that context and then provides some...

Persistent link: https://www.econbiz.de/10014689127