AinE Edition 2010
The contents of AinE Volume 7 - Issue 1 - are as follows:
Editorial
Lisa Evans & Peter Walton
Issues in European accounting
- Comment on the IASB discussion paper Revenue ‘Preliminary Views on Revenue Recognition in Contracts with Customers’
Jan Marton & Alfred Wagenhofer - The Development and Status of Enforcement in the European Union
Axel Berger
Refereed articles
- The EU Endorsement Process for IFRS – a Telos-Based Analysis
David Alexander & Eva Eberhartinger - Press Release Disclosure of ‘Pro Forma’ Earnings Metrics by Large German Corporations – Empirical Evidence and Impact of Regulatory Recommendations
Joerg-Markus Hitz - The Discount Rate of IAS 36 – a Comment
Erlend Kvall - The Influence of Tax on IFRS Consolidated Statements - the Convergence of Germany and the UK
Maria Gee, Axel Haller & Christopher Nobes - A Comment on Delegation
Stephen A. Zeff
The contents of AinE Volume 7 - Issue 2 - are as follows:
Editorial
Peter Walton
Issues in European accounting
- The Communication Gap: Why Doesn’t Accounting Research Make a Greater Contribution to Debates on Accounting Policy?
Brian Singleton-Green
Refereed articles
- On the Definitions of Income, Expenses and Profit in IFRS
Richard Barker - Have IFRS affected Earnings Management in the European Union?
Susana Callao & José Ignacio Jarne - The Equity Theories and Financial Reporting: an Analysis
Carien van Mourik - On Researching into the Use of IFRS by Private Entities in Europe
Christopher Nobes
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