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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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