The European Accounting Association (EAA) Financial Reporting Standrads Comittee (FRSC) provied a response to the international Accounting Standards Board's (IASB's) 2013 Discussion Paper (DP) on completing and revising its Conceptual Framework. The Repsons consited of a literature-bases discussion of the issues raised in the IASB paper and responses to the questions asked. The Following paper has omitted the responses to specific questions but otherwise stes out the arguments made to the IASB, together with introductory material to indicate the context. The FRSC paper follows the order of the IASB DP. Link to the article
WALTON, P., BARKER, R., LENNARD, A., NOBES, C. and TROMBETTA, M. (2014). Response of the EAA Financial Reporting Standards Committee to the IASB Discussion Paper: A Review of the Conceptual Framework for Financial Reporting. Accounting in Europe, 11(2), pp. 149-184.