Comments on Questions asked by the IASB in the Discussion Paper: Disclosure Initiative – Principles of Disclosure

Cristina Abad, Elisabetta Barone, Benita Gullkvist, Niclas Hellman, Ana Marques, Jan Marton, Stephani Mason, Ricardo Menezes Silva, Ana Morais, Soledad Moya Gutierrez, Alberto Quagli, Anna Vysotskaya

Research output: Book/ReportCommissioned reportProfessional

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.
Original languageEnglish
Place of PublicationBrussels
PublisherEuropean Accounting Association
Number of pages55
Publication statusPublished - 10.2017
MoE publication typeD4 Published development or research report or study

Keywords

  • 512 Business and Management

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    Abad, C., Barone, E., Gullkvist, B., Hellman, N., Marques, A., Marton, J., Mason, S., Menezes Silva, R., Morais, A., Moya Gutierrez, S., Quagli, A., & Vysotskaya, A. (2017). Comments on Questions asked by the IASB in the Discussion Paper: Disclosure Initiative – Principles of Disclosure. European Accounting Association. http://eifrs.ifrs.org/eifrs/comment_letters//242/242_20506_NiclasHellmanEuropeanAccountingAssociationEAA_0_EAAcommentletterIASBDPprinciplesofdisclosure.pdf