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
What's New?
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