AinE Edition 2015
The contents of AinE Volume 12 - Issue 1 - are as follows:
- The Emergence of the 'Incurred-Loss' Model for Credit Losses in IAS 39
- Segment Reporting: Is IFRS 8 Really Better?
Mark Aleksanyan & Jo Danbolt
- Restricting Non-Audit Services in Europe - The Potential (Lack of) Impact of a Blacklist and a Fee Cap on Auditor Independance and Audit Quality
Nicole V.S. Ratzinger-Sakel & Martin W. Schönberger
- Assurance of Sustainability Information: A Study of Media Pressure
- Are we Lost in Translation? The impact of Using Translated IFRS on Decision-Making
Gero Holthoff, Florian Hoos & Barbara E. Weissenberger
- The Nature of Accounting Regulation, by Ian Dennis
reviewed by Roberto Di Pietra
The contents of AinE Volume 12 - Issue 2 - are as follows:
Special issue: IFRS, Ten Years On!
- IFRS in Europe - An Observer's Perspective fo the Next 10 Years
- IFRS Ten Years on: Has the IASB Imposed Extensive Use of Fair Value?
Has the EU Learnt to Love IFRS? And Does the Use of Fair Value make IFRS Illegal in the EU?
- Public Policy and Accounting Research: What Is to Be Done?
- Financial Reporting in Europe: Future Challenges
- The Challenges Faced by Reporting Entities on Their Transition to International Financial Reporting Standards: A Qualitative Study
Lisa Weaver & Margaret Woods
- Extending the Classification of European Countries by their IFRS Practices:
A Research Note
Isabel Costa Lourenço, Raquel Sarquis, Manuel Castelo Branco & Cláudio Pais
- Corporate Governance and Initial Public Offerings: An International Perspective, by Alessandro Zattoni & William Judge
reviewed by Andreas Charitou
Next EAA congresses
2018 - Milan, Italy (30 May - 1 June)
2019 - Paphos, Cyprus