AinE Edition 2005

The contents of AinE Volume 2 are as follows:

Issues in European Accounting

Accession to the European Union and the Process of Accounting and Audit Reform
Judy Day & Peter Taylor
Problems and Oportunities of an IFRS for Small and Medium-sized Entities. The EAA FRSC’s Comment on the IASB Discussion Paper
Lisa Evans (principal co-author), Guenther Gebhardt (chair), Martin Hoogendoorn, Jan Marton, Roberto Di Pietra (principal co-author), Araceli Mora, Frank Thinggård, Petri Vehmane & Alfred Wagenhofer
Convergence and the Implementation of a Single Set of Global Standards: The Real-life Challenge
Mary Tokar
Revenue Recognition under IFRS Revisited: Conceptual Models, Current Proposals and Practical Consequences
Jens Wuestermann & Sonia Kierzek

Refereed Articles

Monitoring Compliance with IFRS: Some Insights from the French Regulatory System
Dao, Thi Hong Phu
International Financial Reporting Convergence: Evidence from Three Continental European Countries
Pascale Delvaille, Gabi Ebbers & Chiara Saccon
Anticipating the Impact of IFRS on the Management of German Manufacturing Companies: Some Observations from a British Perspective
T. Colwyn Jones & Robert Luther
The Changing Relationship between Tax and Financial Reporting in Spain
Ester Oliveras & Xavier Puig

EAA 43^rd Annual Congress postponed
Bucharest, Romania - May 2021 (dates will be confirmed)
Full information HERE

EAA 36^th Doctoral Colloquium postponed
Bucharest, Romania - May 2021 (dates will be confirmed)
Full information HERE

EAA 44^th Annual Congress
Bergen, Norway - May 2022

EAA 45^th Annual Congress
Helsinki, Espoo, Finland - May 26-28, 2023