IDEAS home Printed from
   My bibliography  Save this article

Commentary on Siena Open Forum: Conceptual Framework


  • Günther Gebhardt
  • Graeme Dean


No abstract is available for this item.

Suggested Citation

  • Günther Gebhardt & Graeme Dean, 2008. "Commentary on Siena Open Forum: Conceptual Framework," Abacus, Accounting Foundation, University of Sydney, vol. 44(2), pages 217-224.
  • Handle: RePEc:bla:abacus:v:44:y:2008:i:2:p:217-224

    Download full text from publisher

    File URL:
    File Function: link to full text
    Download Restriction: Access to full text is restricted to subscribers.

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    1. ., 2005. "Accounting, Finance and the Firm," Chapters,in: Corporate Governance Adrift, chapter 5 Edward Elgar Publishing.
    2. ., 2005. "Utility Finance and Accounting Challenges," Chapters,in: Public Utilities, chapter 10 Edward Elgar Publishing.
    3. ., 2006. "National Accounting," Chapters,in: The Elgar Companion to Development Studies, chapter 82 Edward Elgar Publishing.
    Full references (including those not matched with items on IDEAS)


    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.

    Cited by:

    1. Richard Barker & Anne McGeachin, 2015. "An Analysis of Concepts and Evidence on the Question of Whether IFRS Should be Conservative," Abacus, Accounting Foundation, University of Sydney, vol. 51(2), pages 169-207, June.
    2. Rolf Uwe Fülbier & Joerg-Markus Hitz & Thorsten Sellhorn, 2009. "Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting," Abacus, Accounting Foundation, University of Sydney, vol. 45(4), pages 455-492.
    3. Jens Wüstemann & Sonja Wüstemann, 2010. "Why Consistency of Accounting Standards Matters: A Contribution to the Rules-Versus-Principles Debate in Financial Reporting," Abacus, Accounting Foundation, University of Sydney, vol. 46(1), pages 1-27.
    4. Ken Peasnell & Graeme Dean & Günther Gebhardt, 2009. "Reflections on the Revision of the IASB Framework by EAA Academics," Abacus, Accounting Foundation, University of Sydney, vol. 45(4), pages 518-527.
    5. Günther Gebhardt & Araceli Mora & Alfred Wagenhofer, 2014. "Revisiting the Fundamental Concepts of IFRS," Abacus, Accounting Foundation, University of Sydney, vol. 50(1), pages 107-116, March.

    More about this item


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:abacus:v:44:y:2008:i:2:p:217-224. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Wiley-Blackwell Digital Licensing) or (Christopher F. Baum). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.