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On the 'Disclosure ...
On the 'Disclosure Initiative - Principles of Disclosure': The EAA Financial Reporting Standards Committee's View
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- Abad, C. (author)
- University of Seville
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- Barone, E. (author)
- Brunel University
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- Gullkvist, B. M. (author)
- Hanken School of Economics (FI)
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- Hellman, Niclas (author)
- Stockholm School of Economics,Handelshögskolan i Stockholm
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- Marques, A. (author)
- University of East Anglia
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- Marton, Jan, 1964 (author)
- Gothenburg University,Göteborgs universitet,Företagsekonomiska institutionen,Department of Business Administration,University of Gothenburg (SE)
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- Mason, S. (author)
- DePaul University
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- Silva, R. L. M. (author)
- University of Sao Paolo
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- Morais, A. (author)
- University of Lisbon
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- Gutierrez, S. M. (author)
- EADA Business School
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- Quagli, A. (author)
- University of Genova
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- Vysotskaya, A. (author)
- Southern Federal University
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(creator_code:org_t)
- 2019-09-29
- 2020
- English.
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In: Accounting in Europe. - : Informa UK Limited. - 1744-9480 .- 1744-9499. ; 17:1, s. 1-32
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Abstract
Subject headings
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- This paper summarises the contents of a comment letter produced by a working group of 12 academics in response to the International Accounting Standards Board (IASB) Discussion Paper on principles of disclosure. The comment letter was submitted by the Financial Reporting Standards Committee (FRSC) of the European Accounting Association (EAA). The work includes reviews of relevant academic literature of areas related to the various questions posed by the IASB in the Discussion Paper, including the 'disclosure problem' and the objective of the project, the suggested principles of effective communication, the roles of the primary financial statements and notes, the location of information and the use of performance measures. The paper also discusses the disclosure of accounting policies, the objectives of centralised disclosure, and the New Zealand Accounting Standards Board staff's approach to disclosure.
Subject headings
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv -- Företagsekonomi (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business -- Business Administration (hsv//eng)
Keyword
- disclosure
- accounting principles
- IFRS
- pro forma earnings
- mandatory ifrs adoption
- non-gaap disclosures
- value-relevance
- accounting standards
- managers use
- cash flows
- information
- recognition
- investors
- Business & Economics
Publication and Content Type
- ref (subject category)
- art (subject category)
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To the university's database
- By the author/editor
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Abad, C.
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Barone, E.
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Gullkvist, B. M.
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Hellman, Niclas
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Marques, A.
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Marton, Jan, 196 ...
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show more...
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Mason, S.
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Silva, R. L. M.
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Morais, A.
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Gutierrez, S. M.
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Quagli, A.
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Vysotskaya, A.
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- About the subject
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- SOCIAL SCIENCES
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SOCIAL SCIENCES
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and Economics and Bu ...
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and Business Adminis ...
- Articles in the publication
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Accounting in Eu ...
- By the university
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University of Gothenburg
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Stockholm School of Economics