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

IF 4.6 Q1 BUSINESS, FINANCE

Accounting in Europe Pub Date : 2019-09-29 DOI:10.1080/17449480.2019.1664753

C. Abad, E. Barone, Benita M Gullkvist, N. Hellman, Ana Marques, J. Marton, Stephanie A. Mason, Ricardo Luiz Menezes da Silva, A. Morais, Soledad Moya Gutiérrez, Alberto Quagli, A. Vysotskaya

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引用次数: 9

Abstract

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.

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关于“披露倡议-披露原则”:监管局财务报告准则委员会的意见

摘要本文总结了由12名学者组成的工作组针对国际会计准则理事会（IASB）关于披露原则的讨论文件撰写的评论信的内容。该评论信由欧洲会计协会（EAA）财务报告准则委员会（FRSC）提交。这项工作包括审查与国际会计准则理事会在讨论文件中提出的各种问题有关的领域的相关学术文献，包括“披露问题”和项目目标、建议的有效沟通原则、主要财务报表和说明的作用、信息的位置和业绩计量的使用。本文还讨论了会计政策的披露、集中披露的目标以及新西兰会计准则委员会工作人员的披露方法。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounting in Europe BUSINESS, FINANCE-

CiteScore

5.00

自引率

7.10%

发文量