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

EAA 41^st Annual Congress
Milan, Italy - May 30 - June 1, 2018
Full information HERE
Scientific Programme available
as of 27.04.2018

EAA 34^th Doctoral Colloquium
Varese, Italy - May 26-29, 2018
Full information HERE

EAA PhD Forum 2018
Milan, Italy - May 30, 2018
Full information HERE

EAA 42^nd Annual Congress
Paphos, Cyprus - May 29-31, 2019

EAA 43^rd Annual Congress
Bucharest, Romania - May 27-29, 2020