On the ‘Disclosure Initiative–Principles of Disclosure’: The EAA Financial Reporting Standards Committee’s View

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) o...

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Autores: Abad Navarro, María Cristina, Barone, Elisabetta, Gullkvist, Benita M., Hellman, Niclas, Marques, Ana, Marton, Jan, Mason, Stephani, Menezes Silva, Ricardo Luiz, Morais, Ana, Moya Gutierrez, Soledad, Quagli, Alberto, Vysotskaya, Anna
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2020
País:España
Institución:Universidad de Sevilla (US)
Repositorio:idUS. Depósito de Investigación de la Universidad de Sevilla
OAI Identifier:oai:idus.us.es:11441/145850
Acceso en línea:https://hdl.handle.net/11441/145850
https://doi.org/10.1080/17449480.2019.1664753
Access Level:acceso abierto
Palabra clave:Disclosure
Accounting principles
IFRS
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spelling On the ‘Disclosure Initiative–Principles of Disclosure’: The EAA Financial Reporting Standards Committee’s ViewAbad Navarro, María CristinaBarone, ElisabettaGullkvist, Benita M.Hellman, NiclasMarques, AnaMarton, JanMason, StephaniMenezes Silva, Ricardo LuizMorais, AnaMoya Gutierrez, SoledadQuagli, AlbertoVysotskaya, AnnaDisclosureAccounting principlesIFRSThis 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.Routledge, Taylor & FrancisContabilidad y Economía Financiera2020info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://hdl.handle.net/11441/145850https://doi.org/10.1080/17449480.2019.1664753reponame:idUS. Depósito de Investigación de la Universidad de Sevillainstname:Universidad de Sevilla (US)InglésAccounting in Europe, 17 (1), 1-32.https://doi.org/10.1080/17449480.2019.1664753info:eu-repo/semantics/openAccessoai:idus.us.es:11441/1458502026-06-17T12:51:07Z
dc.title.none.fl_str_mv On the ‘Disclosure Initiative–Principles of Disclosure’: The EAA Financial Reporting Standards Committee’s View
title On the ‘Disclosure Initiative–Principles of Disclosure’: The EAA Financial Reporting Standards Committee’s View
spellingShingle On the ‘Disclosure Initiative–Principles of Disclosure’: The EAA Financial Reporting Standards Committee’s View
Abad Navarro, María Cristina
Disclosure
Accounting principles
IFRS
title_short On the ‘Disclosure Initiative–Principles of Disclosure’: The EAA Financial Reporting Standards Committee’s View
title_full On the ‘Disclosure Initiative–Principles of Disclosure’: The EAA Financial Reporting Standards Committee’s View
title_fullStr On the ‘Disclosure Initiative–Principles of Disclosure’: The EAA Financial Reporting Standards Committee’s View
title_full_unstemmed On the ‘Disclosure Initiative–Principles of Disclosure’: The EAA Financial Reporting Standards Committee’s View
title_sort On the ‘Disclosure Initiative–Principles of Disclosure’: The EAA Financial Reporting Standards Committee’s View
dc.creator.none.fl_str_mv Abad Navarro, María Cristina
Barone, Elisabetta
Gullkvist, Benita M.
Hellman, Niclas
Marques, Ana
Marton, Jan
Mason, Stephani
Menezes Silva, Ricardo Luiz
Morais, Ana
Moya Gutierrez, Soledad
Quagli, Alberto
Vysotskaya, Anna
author Abad Navarro, María Cristina
author_facet Abad Navarro, María Cristina
Barone, Elisabetta
Gullkvist, Benita M.
Hellman, Niclas
Marques, Ana
Marton, Jan
Mason, Stephani
Menezes Silva, Ricardo Luiz
Morais, Ana
Moya Gutierrez, Soledad
Quagli, Alberto
Vysotskaya, Anna
author_role author
author2 Barone, Elisabetta
Gullkvist, Benita M.
Hellman, Niclas
Marques, Ana
Marton, Jan
Mason, Stephani
Menezes Silva, Ricardo Luiz
Morais, Ana
Moya Gutierrez, Soledad
Quagli, Alberto
Vysotskaya, Anna
author2_role author
author
author
author
author
author
author
author
author
author
author
dc.contributor.none.fl_str_mv Contabilidad y Economía Financiera
dc.subject.none.fl_str_mv Disclosure
Accounting principles
IFRS
topic Disclosure
Accounting principles
IFRS
description 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.
publishDate 2020
dc.date.none.fl_str_mv 2020
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv https://hdl.handle.net/11441/145850
https://doi.org/10.1080/17449480.2019.1664753
url https://hdl.handle.net/11441/145850
https://doi.org/10.1080/17449480.2019.1664753
dc.language.none.fl_str_mv Inglés
language_invalid_str_mv Inglés
dc.relation.none.fl_str_mv Accounting in Europe, 17 (1), 1-32.
https://doi.org/10.1080/17449480.2019.1664753
dc.rights.none.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv Routledge, Taylor & Francis
publisher.none.fl_str_mv Routledge, Taylor & Francis
dc.source.none.fl_str_mv reponame:idUS. Depósito de Investigación de la Universidad de Sevilla
instname:Universidad de Sevilla (US)
instname_str Universidad de Sevilla (US)
reponame_str idUS. Depósito de Investigación de la Universidad de Sevilla
collection idUS. Depósito de Investigación de la Universidad de Sevilla
repository.name.fl_str_mv
repository.mail.fl_str_mv
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score 15.301603

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