AinE Edition 2006

The contents of AinE Volume 3 are as follows:

Issues in European Accounting

  • The use and evolution of fair value in IFRS
    David Cairns
  • Experiences with first-time adoption in Europe
    Martin Hoogendoorn
  • The IASB’s proposed amendments to IAS 37
    Henry Rees
  • EAA Financial Reporting Committee: performance reporting
    Frank Thinggaard, Alfred Wagenhofer, Lisa Evans, Günther Gebhardt, Martin Hoogendoorn, Jan Marton, Roberto Di Pietra, Araceli Mora & Ken Peasnell

Debate on Revenue Recognition

  • Legal Certainty, European-Ness and Realpolitik
    David Alexander
  • Revenue Recognition and EU Endorsement of IFRS
    Christopher W. Nobes
  • True and Fair View Revisited − A Reply to Alexander and Nobes
    Jens Wüstemann & Sonja Kierzek

Refereed Articles

  • Assessing the effect of the transition to IFRS on equity: the case of the FTSE100
    Sally Aisbitt
  • Recent Developments in Hungarian accounting thought and regulation
    Katalin Borbely & Lisa Evans
  • The economic consequences of IFRS: Impact of IAS 32 on preference shares in the Netherlands
    Abe de Jong, Miguel Rosellon & Patrick Verwijmeren
  • Implications of the IAS regulation for research into international differences in accounting systems
    Thorsten Sellhorn & Sylwia Gornik Tomaszewski