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

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

doi:10.1080/17449480.2019.1664753

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

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

Accounting, Vaasa

Research output: Contribution to journal › Article › Scientific › peer-review

5 Citations (Scopus)

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.

Original language	English
Peer-reviewed scientific journal	Accounting in Europe
Pages (from-to)	1-32
Number of pages	32
ISSN	1744-9480
DOIs	https://doi.org/10.1080/17449480.2019.1664753
Publication status	Published - 29.09.2019
MoE publication type	A1 Journal article - refereed

Keywords

511 Economics
IFRS
accounting principles
disclosure

Areas of Strength and Areas of High Potential (AoS and AoHP)

AoS: Financial management, accounting, and governance

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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. (2019). On the ‘Disclosure Initiative – Principles of Disclosure’: The EAA Financial Reporting Standards Committee’s View. Accounting in Europe, 1-32. https://doi.org/10.1080/17449480.2019.1664753

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AU - Marques, Ana

AU - Marton, Jan

AU - Mason, Stephani

AU - Menezes Silva, Ricardo

AU - Morais, Ana

AU - Moya Gutierrez, Soledad

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

Abstract

Keywords

Areas of Strength and Areas of High Potential (AoS and AoHP)

Access to Document

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