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MOYA GUTIERREZ S.

Last name: MOYA GUTIERREZ S.

2020 (v1)

Publication

Metadata-only

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

Abad C. Barone E. Gullkvist B. M.

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)....

Uploaded on: March 27, 2023