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