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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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