ISSN 1744-9480 (Print); ISSN 1744-9499 (Online)
Publisher: Routledge, part of the Taylor & Francis Group
Gaps in the IFRS Conceptual Framework pp. 153-166(14) Authors: Barker, Richard; Teixeira, Alan
Articulation, Profit or Loss and OCI in the IASB Conceptual Framework: Different Shades of Clean (or Dirty) Surplus pp. 167-192(26) Authors: van Mourik, Carien; Katsuo Asami, Yuko
Discussion of Barker and Teixeira ([2018]. Gaps in the IFRS Conceptual Framework. Accounting in Europe, 15) and Van Mourik and Katsuo ([2018]. Profit or loss in the IASB Conceptual Framework. Accounting in Europe, 15) pp. 193-199(7) Author: Walton, Peter
Making Deferred Taxes Relevant pp. 200-230(31) Authors: Brouwer, Arjan; Naarding, Ewout
Discussion of ‘Making Deferred Taxes Relevant’ pp. 231-241(11) Author: Kvaal, Erlend
Introducing More IFRS Principles of Disclosure – Will the Poor Disclosers Improve? pp. 242-321(80) Authors: Hellman, Niclas; Carenys, Jordi; Moya Gutierrez, Soledad
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