AinE Edition 2007
The contents of AinE Volume 4 - Issue 1 - are as follows:
Issues in European Accounting
- Stewardship and the objectives of financial statements: a comment on IASB’s Preliminary Views on an improved Conceptual Framework for Financial Reporting
The Objective of Financial Reporting and Qualitative Characteristics of Decision-useful Financial Reporting Information
Andrew Lennard - Performance measurement for equity analysis and valuation
Stephen Cooper
Refereed papers
- The impact of IAS/IFRS on Polish accounting regulations and their practical implementation in Poland
Alicja Jaruga, Justyna Fijalkowska & Malgorzata Jaruga-Baranowska - An analysis of the differences between IFRS and Polish accounting regulations: evidence from the financial statements of listed entities on the Warsaw Stock Exchange for the calendar years ending 2001, 2003 and 2004
Danuta Krzywda & Marek Schroeder
The contents of AinE Volume 4 - Issue 2 - are as follows:
Issues in European Accounting
- An anatomy of an IFRIC Interpretation
Michael Bradbury - Convergence between U.S. GAAP and IFRS: acceptance of IFRS by the United States Securities and Exchange Commission (SEC)
Holger Erchinger & Winfried Melcher
Refereed papers
- What if IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective
Eva Eberhartinger & Margret Klostermann - An empirical evaluation of the costs of harmonising Romanian accounting with international regulations (EU Directives and IAS/IFRS)
Mihaela Ionasco - Constituent Participation and the IASB’s International Financial Reporting Interpretations Committee
Robert Larson
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