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AinE Edition 2008

The contents of AinE Volume 5 - Issue 1 - are as follows:

Editorial

• European accounting research – a comment
  Peter Walton

Issues in European Accounting

• A global forum for accountancy debates
  Caroline Aggestam
• Comment on the IASB’s Exposure Draft ‘IFRS for Small and Medium-sized Entities’
  Roberto Di Pietra, Lisa Evans, Jérôme Chevy, Maurizio Cisi, Brigitte Eierle & Robin Jarvis

Refereed paper

• The discount rate: a note on IAS 36
  Sven Husmann & Martin Schmidt

The contents of AinE Volume 5 - Issue 2 - are as follows:

Issues in European accounting

• Fair Value Accounting is the Wrong Scapegoat for this Crisis
  Nicolas Vron

Refereed papers

• Accounting Conservatism under IFRS
  Niclas Hellman
• Deferred Shareholder Taxation - Implementing a Neutral Business Tax in the European Union
  Deborah Knirsch & Rainer Niemann
• Actuarial Gains and Losses: the Choice of the Accounting Method
  Ana Isabel Morais 
  
   

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