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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
  
  
   

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