AinE Edition 2005

The contents of AinE Volume 2 are as follows:

Issues in European Accounting

  • Accession to the European Union and the Process of Accounting and Audit Reform
    Judy Day & Peter Taylor
  • 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 & Alfred Wagenhofer
  • Convergence and the Implementation of a Single Set of Global Standards: The Real-life Challenge
    Mary Tokar
  • Revenue Recognition under IFRS Revisited: Conceptual Models, Current Proposals and Practical Consequences
    Jens Wuestermann & Sonia Kierzek

Refereed Articles

  • Monitoring Compliance with IFRS: Some Insights from the French Regulatory System
    Dao, Thi Hong Phu
  • International Financial Reporting Convergence: Evidence from Three Continental European Countries
    Pascale Delvaille, Gabi Ebbers & Chiara Saccon
  • Anticipating the Impact of IFRS on the Management of German Manufacturing Companies: Some Observations from a British Perspective
    T. Colwyn Jones & Robert Luther
  • The Changing Relationship between Tax and Financial Reporting in Spain
    Ester Oliveras & Xavier Puig