{"id":"https://openalex.org/W1968004562","doi":"https://doi.org/10.1080/17449480.2014.940356","title":"Response of the EAA Financial Reporting Standards Committee to the IASB Discussion PaperA Review of the Conceptual Framework for Financial Reporting","display_name":"Response of the EAA Financial Reporting Standards Committee to the IASB Discussion PaperA Review of the Conceptual Framework for Financial Reporting","publication_year":2014,"publication_date":"2014-07-03","ids":{"openalex":"https://openalex.org/W1968004562","doi":"https://doi.org/10.1080/17449480.2014.940356","mag":"1968004562"},"language":"en","primary_location":{"id":"doi:10.1080/17449480.2014.940356","doi":"https://doi.org/10.1080/17449480.2014.940356","is_oa":false,"landing_page_url":"https://doi.org/10.1080/17449480.2014.940356","pdf_url":null,"source":{"id":"https://openalex.org/S31181851","display_name":"Accounting in Europe","issn_l":"1744-9480","issn":["1744-9480","1744-9499"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319847","host_organization_name":"Routledge","host_organization_lineage":["https://openalex.org/P4310319847","https://openalex.org/P4310320547"],"host_organization_lineage_names":["Routledge","Taylor & Francis"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting in Europe","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5056953739","display_name":"Richard G. Barker","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I40120149","display_name":"University of Oxford","ror":"https://ror.org/052gg0110","country_code":"GB","type":"education","lineage":["https://openalex.org/I40120149"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Richard Barker","raw_affiliation_strings":["Sa\u00efd Business School, University of Oxford, Oxford, UK"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Sa\u00efd Business School, University of Oxford, Oxford, UK","institution_ids":["https://openalex.org/I40120149"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5065650740","display_name":"Andrew Lennard","orcid":"https://orcid.org/0000-0002-9525-4112","observed_orcids":["https://orcid.org/0000-0002-9525-4112"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Andrew Lennard","raw_affiliation_strings":["Financial Reporting Council, London, UK"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Financial Reporting Council, London, UK","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5079323352","display_name":"Christopher William Nobes","orcid":"https://orcid.org/0000-0003-4429-8163","observed_orcids":["https://orcid.org/0000-0003-4429-8163"]},"institutions":[{"id":"https://openalex.org/I129604602","display_name":"The University of Sydney","ror":"https://ror.org/0384j8v12","country_code":"AU","type":"education","lineage":["https://openalex.org/I129604602"]},{"id":"https://openalex.org/I184558857","display_name":"Royal Holloway University of London","ror":"https://ror.org/04g2vpn86","country_code":"GB","type":"education","lineage":["https://openalex.org/I124357947","https://openalex.org/I184558857"]}],"countries":["AU","GB"],"is_corresponding":false,"raw_author_name":"Christopher Nobes","raw_affiliation_strings":["Royal Holloway, University of London, London, UK; Business School, University of Sydney, Sydney, Australia","Business School, University of Sydney, Sydney, Australia","Royal Holloway, University of London, London, UK"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Royal Holloway, University of London, London, UK; Business School, University of Sydney, Sydney, Australia","institution_ids":["https://openalex.org/I129604602","https://openalex.org/I184558857"]},{"raw_affiliation_string":"Business School, University of Sydney, Sydney, Australia","institution_ids":["https://openalex.org/I129604602"]},{"raw_affiliation_string":"Royal Holloway, University of London, London, UK","institution_ids":["https://openalex.org/I184558857"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5067642229","display_name":"Marco Trombetta","orcid":"https://orcid.org/0000-0003-0147-100X","observed_orcids":["https://orcid.org/0000-0003-0147-100X"]},"institutions":[{"id":"https://openalex.org/I125068653","display_name":"IE University","ror":"https://ror.org/02jjdwm75","country_code":"ES","type":"education","lineage":["https://openalex.org/I125068653"]}],"countries":["ES"],"is_corresponding":false,"raw_author_name":"Marco Trombetta","raw_affiliation_strings":["IE Business School, IE University, Madrid, Spain"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"IE Business School, IE University, Madrid, Spain","institution_ids":["https://openalex.org/I125068653"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5013751243","display_name":"Peter Walton","orcid":"https://orcid.org/0000-0003-1735-4545","observed_orcids":["https://orcid.org/0000-0003-1735-4545"]},"institutions":[{"id":"https://openalex.org/I124261006","display_name":"\u00c9cole Sup\u00e9rieure des Sciences \u00c9conomiques et Commerciales","ror":"https://ror.org/02dga6j42","country_code":"FR","type":"other","lineage":["https://openalex.org/I124261006"]},{"id":"https://openalex.org/I204136569","display_name":"The Open University","ror":"https://ror.org/05mzfcs16","country_code":"GB","type":"education","lineage":["https://openalex.org/I204136569"]}],"countries":["FR","GB"],"is_corresponding":true,"raw_author_name":"Peter Walton","raw_affiliation_strings":["ESSEC Business School, Paris, France; Business School, Open University, Milton Keynes, UK","Business School, Open University, Milton Keynes, UK","ESSEC Business School, Paris, France"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"ESSEC Business School, Paris, France; Business School, Open University, Milton Keynes, UK","institution_ids":["https://openalex.org/I124261006","https://openalex.org/I204136569"]},{"raw_affiliation_string":"Business School, Open University, Milton Keynes, UK","institution_ids":["https://openalex.org/I204136569"]},{"raw_affiliation_string":"ESSEC Business School, Paris, France","institution_ids":["https://openalex.org/I124261006"]}]}],"institutions":[],"countries_distinct_count":4,"institutions_distinct_count":6,"corresponding_author_ids":["https://openalex.org/A5013751243"],"corresponding_institution_ids":["https://openalex.org/I124261006","https://openalex.org/I204136569"],"apc_list":null,"apc_paid":null,"fwci":8.5002,"has_fulltext":false,"cited_by_count":14,"citation_normalized_percentile":{"value":0.97101706,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"11","issue":"2","first_page":"149","last_page":"184"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.000699999975040555,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/iasb-conceptual-framework","display_name":"IASB Conceptual Framework","score":0.8519999980926514},{"id":"https://openalex.org/keywords/accounting-standards","display_name":"accounting standards","score":0.382999986410141},{"id":"https://openalex.org/keywords/international-financial-reporting-standards","display_name":"IFRS","score":0.4399999976158142},{"id":"https://openalex.org/keywords/european-accounting-standards","display_name":"European accounting standards","score":0.49900001287460327}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.8829494714736938},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.609290361404419},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.5192749500274658},{"id":"https://openalex.org/C14224292","wikidata":"https://www.wikidata.org/wiki/Q13600188","display_name":"Conceptual framework","level":2,"score":0.5179259181022644},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.49046680331230164},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.46255651116371155},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3647291660308838},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.3519359529018402},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3408471941947937},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.1377497911453247},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1080/17449480.2014.940356","doi":"https://doi.org/10.1080/17449480.2014.940356","is_oa":false,"landing_page_url":"https://doi.org/10.1080/17449480.2014.940356","pdf_url":null,"source":{"id":"https://openalex.org/S31181851","display_name":"Accounting in Europe","issn_l":"1744-9480","issn":["1744-9480","1744-9499"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319847","host_organization_name":"Routledge","host_organization_lineage":["https://openalex.org/P4310319847","https://openalex.org/P4310320547"],"host_organization_lineage_names":["Routledge","Taylor & Francis"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting in Europe","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:taf:acceur:v:11:y:2014:i:2:p:149-184","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10.1080/17449480.2014.940356","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":77,"referenced_works":["https://openalex.org/W39301730","https://openalex.org/W105674803","https://openalex.org/W114034705","https://openalex.org/W568172938","https://openalex.org/W582658733","https://openalex.org/W609663727","https://openalex.org/W618217081","https://openalex.org/W623783916","https://openalex.org/W625186289","https://openalex.org/W637041260","https://openalex.org/W638922246","https://openalex.org/W648026461","https://openalex.org/W1485519492","https://openalex.org/W1498895452","https://openalex.org/W1559749898","https://openalex.org/W1841100429","https://openalex.org/W1874928450","https://openalex.org/W1968422833","https://openalex.org/W1976384064","https://openalex.org/W1978553958","https://openalex.org/W1984942616","https://openalex.org/W1988398581","https://openalex.org/W1994395692","https://openalex.org/W1999362013","https://openalex.org/W2002341272","https://openalex.org/W2011027958","https://openalex.org/W2017634275","https://openalex.org/W2017796723","https://openalex.org/W2018559833","https://openalex.org/W2020397612","https://openalex.org/W2033549411","https://openalex.org/W2039881649","https://openalex.org/W2054691906","https://openalex.org/W2060815270","https://openalex.org/W2061223698","https://openalex.org/W2061981691","https://openalex.org/W2069075450","https://openalex.org/W2072551537","https://openalex.org/W2073740571","https://openalex.org/W2078411781","https://openalex.org/W2078791158","https://openalex.org/W2085310728","https://openalex.org/W2085467792","https://openalex.org/W2086178130","https://openalex.org/W2090013114","https://openalex.org/W2090758019","https://openalex.org/W2095513545","https://openalex.org/W2102398583","https://openalex.org/W2105055911","https://openalex.org/W2118002161","https://openalex.org/W2145223699","https://openalex.org/W2154398438","https://openalex.org/W2156321946","https://openalex.org/W2268397331","https://openalex.org/W2314315892","https://openalex.org/W2318510302","https://openalex.org/W2612361387","https://openalex.org/W2613928009","https://openalex.org/W2753359086","https://openalex.org/W2760943869","https://openalex.org/W2795542657","https://openalex.org/W2796059451","https://openalex.org/W3121170839","https://openalex.org/W3122238249","https://openalex.org/W3122605132","https://openalex.org/W3122850875","https://openalex.org/W3123372730","https://openalex.org/W3123435704","https://openalex.org/W3123770899","https://openalex.org/W3124128262","https://openalex.org/W3124293565","https://openalex.org/W3124565859","https://openalex.org/W3125497687","https://openalex.org/W4239836810","https://openalex.org/W4251170714","https://openalex.org/W4285719527","https://openalex.org/W6606687211"],"related_works":["https://openalex.org/W1972748057","https://openalex.org/W2093557398","https://openalex.org/W7100535677","https://openalex.org/W2418313076","https://openalex.org/W2282120404","https://openalex.org/W960974254","https://openalex.org/W2977082524","https://openalex.org/W7042959687","https://openalex.org/W4245343121","https://openalex.org/W1553764576"],"abstract_inverted_index":{"The":[0,31,52,80],"European":[1],"Accounting":[2,16],"Association":[3],"(EAA)":[4],"Financial":[5],"Reporting":[6],"Standards":[7,17],"Committee":[8],"(FRSC)":[9],"provided":[10],"a":[11,35],"response":[12,32],"to":[13,48,59,69,76],"the":[14,39,43,49,57,66,70,78,84,87],"International":[15],"Board's":[18],"(IASB's)":[19],"2013":[20],"Discussion":[21],"Paper":[22],"(DP)":[23],"on":[24],"completing":[25],"and":[26,46],"revising":[27],"its":[28],"Conceptual":[29],"Framework.":[30],"consisted":[33],"of":[34,38,86],"literature-based":[36],"discussion":[37],"issues":[40],"raised":[41],"in":[42],"IASB":[44,88],"paper":[45,54,82],"responses":[47,58],"questions":[50,61],"asked.":[51],"following":[53],"has":[55],"omitted":[56],"specific":[60],"but":[62],"otherwise":[63],"sets":[64],"out":[65],"arguments":[67],"made":[68],"IASB,":[71],"together":[72],"with":[73],"introductory":[74],"material":[75],"indicate":[77],"context.":[79],"FRSC":[81],"follows":[83],"order":[85],"DP.":[89]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2024,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":3},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":1},{"year":2014,"cited_by_count":2}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2016-06-24T00:00:00"}
