ACCOUNTING IN EUROPE (AinE)
2005 Edition
The contents of AinE Volume 2 are as follows:
Issues in European Accounting
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Accession to the European Union and the Process of Accounting and Audit Reform
Judy Day and Peter Taylor
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Problems and Oportunities of an IFRS for Small and Medium-sized Entities. The EAA FRSC’s Comment on the IASB Discussion Paper
Lisa Evans (principal co-author), Guenther Gebhardt (chair), Martin Hoogendoorn, Jan Marton, Roberto Di Pietra (principal co-author), Araceli Mora, Frank Thinggård, Petri Vehmane, and Alfred Wagenhofer
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Convergence and the Implementation of a Single Set of Global Standards: The Real-life Challenge
Mary Tokar
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Revenue Recognition under IFRS Revisited: Conceptual Models, Current Proposals and Practical Consequences
Jens Wuestermann and Sonia Kierzek
Refereed Articles
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Monitoring Compliance with IFRS: Some Insights from the French Regulatory System
Dao, Thi Hong Phu
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International Financial Reporting Convergence: Evidence from Three Continental European Countries
Pascale Delvaille, Gabi Ebbers and Chiara Saccon
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Anticipating the Impact of IFRS on the Management of German Manufacturing Companies: Some Observations from a British Perspective
T. Colwyn Jones and Robert Luther
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The Changing Relationship between Tax and Financial Reporting in Spain
Ester Oliveras and Xavier Puig
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