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The return of stewardship, reliability and prudence : a commentary on the IASB's new conceptual framework
Pelger, Christoph - In: Accounting in Europe 17 (2020) 1, pp. 33-51
Persistent link: https://www.econbiz.de/10012256376
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The Eternal Debate Over Conservatism and Prudence: A Historical Perspective on the Conceptualization of Asymmetry in Financial Accounting Theory
Orthaus, Selina; Pelger, Christoph; Kuhner, Christoph - In: Contemporary Accounting Research 40 (2022) 1, pp. 41-88
The recent revisions of conceptual frameworks (CFs) by the IASB and the FASB included changes to the status of prudence/conservatism, accompanied by a broader debate about the meaning and role of asymmetry in financial accounting theory (FinAT). This paper adopts a historical perspective to...
Persistent link: https://www.econbiz.de/10014504102
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The eternal debate over conservatism and prudence : a historical perspective on the conceptualization of asymmetry in financial accounting theory
Orthaus, Selina; Pelger, Christoph; Kuhner, Christoph - In: Contemporary accounting research : the journal of the … 40 (2023) 1, pp. 41-88
Persistent link: https://www.econbiz.de/10014288688