-
Determining a Consistent Set of Accounting and Financial Reporting Standards
Following the debate on the Conceptual Framework revision undertaken by the IASB and the FASB, this paper discusses three major concerns about the way financial... -
Can strategic foresight and creativity tools be combined? Structuring a conce...
International audience -
Should Financial Statements Represent Fairly or be Relevant?
To ask if financial statements should "represent fairly" or be "relevant" gives a political dimension to the trade-off between reliability and relevance, two... -
Supply relationship evaluation:: The relationship assessment process (RAP) an...
International audience -
Europeanization in times of crisis
International audience -
Can the conceptual framework be all things to all (wo)men?
International audience
