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Abad, Cristina, Barone, Elisabetta, Gullkvist, Benita, Hellman, Niclas, Marques, Ana 
ORCID: https://orcid.org/0000-0003-1595-0028, Marton, Jan, Mason, Stephani, Silva, Ricardo, Morais, Ana, Gutierrez, Soledad, Quagli, Alberto and Vysotskaya, Anna
(2020)
On the ‘Disclosure Initiative – Principles of Disclosure’: The EAA Financial Reporting Standards Committee’s View.
Accounting in Europe, 17 (1).
pp. 1-32.
ISSN 1744-9499
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Abstract
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.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | ifrs,accounting principles,disclosure,accounting standards,recognition,information,non-gaap disclosures,cash flows,mandatory ifrs adoption,investors,pro forma earnings,value-relevance,managers use,accounting,business and international management,finance ,/dk/atira/pure/subjectarea/asjc/1400/1402 |
| Faculty \ School: | Faculty of Social Sciences > Norwich Business School |
| UEA Research Groups: | Faculty of Social Sciences > Research Groups > Accounting & Quantitative Methods |
| Related URLs: | |
| Depositing User: | LivePure Connector |
| Date Deposited: | 15 Oct 2019 10:30 |
| Last Modified: | 22 Oct 2022 05:19 |
| URI: | https://ueaeprints.uea.ac.uk/id/eprint/72585 |
| DOI: | 10.1080/17449480.2019.1664753 |
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