1. Articulation, Profit or Loss and OCI in the IASB Conceptual Framework: Different Shades of Clean (or Dirty) Surplus. (4th May 2018) Authors: van Mourik, Carien; Katsuo Asami, Yuko Journal: Accounting in Europe Issue: Volume 15:Number 2(2018) Page Start: 167 Record Type: Journal Article View Content: Available online (eLD content is only available in our Reading Rooms) ↗