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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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