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Russell Craig, Wally Smieliauskas and Joel Amernic: Fairness of Reporting, Acceptable Accounting Risk and the IASB’s Conceptual Framework: Insights from the Enron Trial

Published on: 02 Oct 2014

This paper was presented at the IASB Research Forum held on 2 October 2014. It offers an argument-based analysis of the accounting expert witness testimony given in the 2006 Enron trial that highlights important issues in the reasoning process underlying financial reporting.

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