Harmonisation or discord? The critical role of the IASB conceptual framework review
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- 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.
- Murphy, Tim & O’Connell, Vincent & Ó hÓgartaigh, Ciarán, 2013. "Discourses surrounding the evolution of the IASB/FASB Conceptual Framework: What they reveal about the “living law” of accounting," Accounting, Organizations and Society, Elsevier, vol. 38(1), pages 72-91.
- Sheila Ellwood, 2016. "Editorial," Public Money & Management, Taylor & Francis Journals, vol. 36(3), pages 157-161, April.
- Cristina Silvia Nistor & Cristina Alexandrina Stefanescu, 2012. "Public vs. Banking Sector Accounting - How Far Is Romania from International Referential?," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 3(3), pages 86-100, June.
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- repec:ibn:jmsjnl:v:7:y:2017:i:2:p:78-87 is not listed on IDEAS
- repec:eee:crpeac:v:44:y:2017:i:c:p:1-29 is not listed on IDEAS
- repec:eee:advacc:v:31:y:2015:i:2:p:209-218 is not listed on IDEAS
- Christoph Kuhner & Christoph Pelger, 2015. "On the Relationship of Stewardship and Valuation—An Analytical Viewpoint," Abacus, Accounting Foundation, University of Sydney, vol. 51(3), pages 379-411, September.
- repec:eee:reacre:v:23:y:2011:i:1:p:34-45 is not listed on IDEAS
- repec:eee:crpeac:v:25:y:2014:i:1:p:17-26 is not listed on IDEAS
- Melinda Timea Fulop, 2014. "Analyze of IASB Futures Priorities Based on Responses at 2011 Agenda Consultation and IASB Actions," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(1), pages 240-251, January.
- Erb, Carsten & Pelger, Christoph, 2015. "“Twisting words”? A study of the construction and reconstruction of reliability in financial reporting standard-setting," Accounting, Organizations and Society, Elsevier, vol. 40(C), pages 13-40.
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KeywordsConceptual framework Culture IASB Stewardship;
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