Will the changes proposed to the Conceptual Framework’s definitions and recognition criteria for assets and liabilities provide a better conceptual basis for the IASB’s future standard setting?

A.J. Brouwer; M.N. Hoogendoorn; Ewout Naarding

Will the changes proposed to the Conceptual Framework’s definitions and recognition criteria for assets and liabilities provide a better conceptual basis for the IASB’s future standard setting?

A.J. Brouwer
, M.N. Hoogendoorn
, Ewout Naarding

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Research output: Contribution to Journal › Article › Academic › peer-review

Original language	English
Pages (from-to)	547-571
Journal	Accounting and Business Research
Volume	45
Issue number	5
Publication status	Published - 2015

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@article{21e7bf345d354399a644f07725ad8bf5,

title = "Will the changes proposed to the Conceptual Framework{\textquoteright}s definitions and recognition criteria for assets and liabilities provide a better conceptual basis for the IASB{\textquoteright}s future standard setting?",

author = "A.J. Brouwer and M.N. Hoogendoorn and Ewout Naarding",

year = "2015",

language = "English",

volume = "45",

pages = "547--571",

journal = "Accounting and Business Research",

issn = "0001-4788",

publisher = "Routledge",

number = "5",