AinE Edition 2004
The contents of AinE Volume 1 are as follows:
Introductory Essay
- IAS 39: Where Different Accounting Models Collide
Peter Walton
Commissioned Essays
- What can be Expected from Accounting Standards?
Gilbert Gélard - IAS 39: Underlying Principles
Ian P. N. Hague
Refereed Articles
- The Adaptation of German Accounting Rules to IFRS: a Legislative Balancing Act
Axel Haller & Brigitte Eierle - Effects of Adoption of IFRS in Belgium: the Evidence from BEL 20 Companies
Eva K. Jermakowicz - The Impact of the Change to IAS on Debt Covenants: a UK Perspective
Philip Ormrod & PeterTaylor - The Secret Past of Fair Value: Lessons from History Applied to the French Case
Jacques Richard - Implementing IFRS: a Case Study of the Czech Republic
Pat Sucher & Irene Jindrichovska - Implementation of IAS in Poland: Can True Convergence be Achieved in Practice?
Iwona Vellam - Changing from German GAAP to IFRS or to US GAAP: a Survey of German Companies
Barbara E Weissenberger, Anne B Stahl & Sven Vorstius
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