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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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