A symposium at the European Accounting Association (EAA) Annual Meetings on Friday 23 May 2014 in Tallinn, organised by <italic>Accounting in Europe</italic> and the EAA's Financial Reporting Standards Committee (FRSC), brought together leading respondents to the Discussion Paper and the International Accounting...

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...

Although parenting skills can improve the management and behaviour of children, it is not clear if such changes alter the fundamental sense of relationship within the family, particularly when used with young teenagers. This study reports the impact upon family functioning, as measured by the...

Problems in financial reporting are often blamed on the rules. In trying to outlaw the system of “smoothing” which covered up many sins the rule‐makers have been accused of simply making figures more volatile and less understandable. The author looks at the idea of performance measurement...