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