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

Bibliographische Referenzen

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• Giner B, Arce M (2012). “Lobbying on Accounting Standards: Evidence from IFRS 2 on Share-Based Payments”. European Accounting Review 21 (4), 655-91.
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• 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.
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• 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
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