A vueltas con los objetivos de la información contable¿un nuevo paradigma contable?

Referencias bibliográficas

• Abela M, Mora A (2012). “Understanding the Consequences of Accounting Standards in Europe: The Role of EFRAG”. Accounting in Europe 9 (2), 147-70.
• Beaver W (1981). Financial Reporting: An Accounting Revolution. Prentice Hall.
• Giner B, Arce M (2012). “Lobbying on Accounting Standards: Evidence from IFRS 2 on Share-Based Payments”. European Accounting Review 21 (4), 655-91.
• Gordon EA, Gotti G, Ho JL, Mora A, Morris RD (2019). “Where is International Accounting Research Going? Issues Needing Further Investigation”. Journal of International Accounting Auditing and Taxation. [Pendiente de publicación].
• Hoogervorst H (2019). What sustainability reporting can and cannot achieve, speech at the Climate-Related Financial Reporting Conference. Cambridge University, UK Disponible en: https://www.ifrs.org/newsand-events/2019/04/speech-iasb-chair-on-sustainability-reporting.
• IASB (2010). Practice Statement 1: Management Commentary. Disponible en: https://www.ifrs.org/issued-standards/management-commentary-practice-statement.
• IASB (2017). Disclosure Initiative - Principles of Disclosure. Disponible en: https://www.ifrs.org/projects/2019/principles-of-disclosure/#project-history.
• IFRS Foundation (2012). IFRSs as the Global Standards: Setting a Strategy for the Foundation’s Second Decade. Disponible en: http://www. ifrs.org/NR/rdonlyres/37493F6D-3E73-4ED8-A993-23D57BC76B68/0/ TrusteesStrategyReviewFeb2012.pdf
• Lambert R (2010). “Discussion on Implications for GAAP from an analysis of positive research in accounting”. Journal of Accounting and Economics 50, 287-95.
• Van Mourik C, Walton P (2018) “The European IFRS Endorsement Process – in Search of a Single Voice”. Accounting in Europe 15 (1), 1-32.
• Zeff SA (2012). “The evolution of the IASC into the IASB, and the challenges it faces”. The Accounting Review 87 (3), 807-37.