On the ‘Disclosure Initiative – Principles of Disclosure’: The EAA Financial Reporting Standards Committee’s View,Accounting in Europe

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On the ‘Disclosure Initiative – Principles of Disclosure’: The EAA Financial Reporting Standards Committee’s View
Accounting in Europe ( IF 4.6 ) Pub Date : 2019-09-29 , DOI: 10.1080/17449480.2019.1664753
Cristina Abad ₁ , Elisabetta Barone ₂ , Benita M. Gullkvist _{3,

4} , Niclas Hellman ₅ , Ana Marques ₆ , Jan Marton ₇ , Stephani Mason ₈ , Ricardo Luiz Menezes Silva ₉ , Ana Morais ₁₀ , Soledad Moya Gutierrez ₁₁ , Alberto Quagli ₁₂ , Anna Vysotskaya ₁₃

Affiliation

Departamento de Contabilidad y Economía Financiera, Universidad de Sevilla, Sevilla, Spain
Department of Economics and Finance, Brunel University of London, London, UK
Department of Accounting, Hanken School of Economics, Vaasa, Finland
Department of Accounting, Åbo Akademi University, Turku, Finland
Department of Accounting, Handelshogskolan i Stockholm, Stockholm, Sweden
Norwich Business School, University of East Anglia, Norwich, UK
Department of Business Administration, Goteborgs universitet Handelshogskolan, Goteborg, Sweden
School of Accountancy and MIS, DePaul University, Chicago, USA
Department of Accounting, University of Sao Paulo, Ribeirao Preto, Brazil
Department of Management, Universidade de Lisboa Instituto Superior de Economia e Gestao, Lisboa, Portugal
Department of Economics, Finance and Accounting, SADE Business School, Sant Cugat del Valles, Spain
Department of Economics, University of Genoa, Genova, Italy
Department of Finance and Credit, Southern Federal University, Rostov, Russia

Abstract This paper summarises the contents of a comment letter produced by a working group of 12 academics in response to the International Accounting Standards Board (IASB) Discussion Paper on principles of disclosure. The comment letter was submitted by the Financial Reporting Standards Committee (FRSC) of the European Accounting Association (EAA). The work includes reviews of relevant academic literature of areas related to the various questions posed by the IASB in the Discussion Paper, including the ‘disclosure problem’ and the objective of the project, the suggested principles of effective communication, the roles of the primary financial statements and notes, the location of information and the use of performance measures. The paper also discusses the disclosure of accounting policies, the objectives of centralised disclosure, and the New Zealand Accounting Standards Board staff’s approach to disclosure.

中文翻译：

关于“披露倡议-披露原则”：EAA财务报告准则委员会的观点

摘要本文总结了由12位学者组成的工作组针对国际会计标准委员会（IASB）关于披露原则的讨论文件所写评论信的内容。该评论信是由欧洲会计协会（EAA）的财务报告标准委员会（FRSC）提交的。这项工作包括对与IASB在讨论文件中提出的各种问题相关领域的相关学术文献进行回顾，包括“披露问题”和项目目标，有效沟通的建议原则，主要财务的作用声明和注释，信息的位置以及绩效指标的使用。本文还讨论了会计政策的披露，集中披露的目标，

更新日期：2019-09-29

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