Bauer, Andrew M.; O'Brien, Patricia C.; Saeed, Umar - In: Accounting in Europe 11 (2014) 2, pp. 211-217
In July 2013, the International Accounting Standards Board (IASB) welcomed comments to their discussion paper <italic>A Review of the Conceptual Framework for Financial Reporting</italic>. We argue that the IASB should revisit its decisions about the concepts of reliability and prudence, to address the inherent...