Reflections on the Revision of the IASB Framework by EAA Academics

The paper has been developed as part of the deliberations of the European Accounting Association Financial Reporting Standards Committee (EAA FRSC) on the IASB Conceptual Framework project. Members of the EAA FRSC are—in alphabetical order—Graeme Dean (The University of Sydney), Lisa Evans (University of Stirling), Gunther Gebhardt (Chair, Goethe Universitat Frankfurt am Main), Martin Hoogendoorn (RSM Erasmus-University), Jan Marton (Goteborg University), Ken Peasnell (Lancaster University), Roberto Di Pietra (Universita degli Studi di Siena), Araceli Mora (Universidad de Valencia), Frank Thinggard (Aalborg University) and Alfred Wagenhofer (Karl-Franzens-Universitat Graz).