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On the ‘disclosure initiative – principles of disclosure' : The EAA Financial Reporting Standards Committee’s view

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dc.contributor.authorAbad, Cristina
dc.contributor.authorBarone, Elisabetta
dc.contributor.authorGullkvist, Benita M.
dc.contributor.authorHellman, Niclas
dc.contributor.authorMarques, Ana
dc.contributor.authorMarton, Jan
dc.contributor.authorMason, Stephani
dc.contributor.authorSilva, Ricardo Luiz Menezes
dc.contributor.authorMorais, Ana
dc.contributor.authorMoya Gutierrez, Soledad
dc.contributor.authorQuagli, Alberto
dc.contributor.authorVysotskaya, Anna
dc.date.accessioned2022-06-14T13:23:07Z
dc.date.available2022-06-14T13:23:07Z
dc.date.issued2020
dc.description.abstractThis 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.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationAbad, Anna … [et al.] .(2020). “On the ‘disclosure initiative–principles of disclosure’: The EAA financial reporting standards committee’s view." Accounting in Europe Vol.17. No 1: pp. 1-32.pt_PT
dc.identifier.urihttp://hdl.handle.net/10400.5/24524
dc.language.isoengpt_PT
dc.publisherTaylor & Francispt_PT
dc.subjectDisclosurept_PT
dc.subjectAccounting Principlespt_PT
dc.subjectIFRSpt_PT
dc.titleOn the ‘disclosure initiative – principles of disclosure' : The EAA Financial Reporting Standards Committee’s viewpt_PT
dc.typejournal article
dspace.entity.typePublication
rcaap.rightsopenAccesspt_PT
rcaap.typearticlept_PT

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