AinE Edition 2014
The contents of AinE Volume 11 - Issue 1 - are as follows:
Editorial
A new team
Paul André
Issues in European accounting
- The IASB and evidence-informed standard-setting
Alan Teixeira - “Old Hens Make The Best Soup”: Accounting for the Earning Process and the IASB/FASB Attempts to Reform Revenue Recognition Accounting Standards
Yuri Biondi, Eiko Tsujiyama, Jonathan Glover, Nicole Thorne Jenkins, Bjorn Jorgensen, John Lacey, & Richard Macve - Lease accounting: a review of recent literature
Elisabetta Barone, Jacqueline Birt & Soledad Moya - The IASB and FASB stumble over the annuity method of depreciation
Stephen Zeff
Research Articles
- Is Comprehensive Income value relevant and does location matter? A European study
Alessandro Mechelli & Riccardo Cimini - Determinants of Corporate Participation in the IFRS 4 (Insurance Contracts) Replacement Process
Urska Kosi & Antonia Reither - Post-Implementation Reviews for IASB and FASB Standards: A Comparison of the Process and Findings for the Operating Segments Standards
Rucsandra Moldovan
Book Reviews
- Financial Statement Fraud Casebook: Baking the Ledgers and Cooking the Books by Joseph T. Wells (Ed.)
Corporate Fraud Handbook: Prevention and Detection by Joseph T. Wells reviewed by Mark Clatworthy - Accounting and Order by Mahmoud Ezzamel
reviewed by Lino Cinquini
The contents of AinE Volume 11 - Issue 2 - are as follows:
Special issue on the Conceptual Framework for Financial Reporting
Editorial
Towards a new conceptual framework: Here we go again!
Paul André
- Response of the EAA Financial Reporting Standards Committee to the IASB Discussion Paper A Review of the Conceptual Framework for Financial Reporting
Richard Barker, Andrew Lennard, Christopher Nobes, Marco Trombetta & Peter Walton - Who uses financial reports and for what purpose? Evidence from capital providers
Stefano Cascino, Mark Clatworthy, Beatriz García Osma, Joachim Gassen, Shahed Imam & Thomas Jeanjean - Reliability makes accounting relevant: A comment on the IASB Conceptual Framework project
Andrew M. Bauer, Pat C. O’Brien & Umar Saeed - The equity theories and the IASB Conceptual Framework
Carien Van Mourik - Performance reporting in the new conceptual framework
Arjan Brouwer, Arshia Faramarzi & Martin Hoogendoorn - Towards a new conceptual framework: Presentations at the Accounting in Europe and European Accounting Association Financial Reporting Standards Committee symposium
Mario Abela, Richard Barker, Rasmus Sommer, Alan Teixeira & Paul André
Book Reviews
- The Routledge Companion to Accounting, Reporting and Regulation, by Carien van Mourik and Peter Walton (Eds)
reviewed by Antti Miihkinen
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