AinE Edition 2007

The contents of AinE Volume 4 – Issue 1 – are as follows:

Issues in European Accounting

  • Stewardship and the objectives of financial statements: a comment on IASB’s Preliminary Views on an improved Conceptual Framework for Financial Reporting
    The Objective of Financial Reporting and Qualitative Characteristics of Decision-useful Financial Reporting Information
    Andrew Lennard
  • Performance measurement for equity analysis and valuation
    Stephen Cooper

Refereed papers

  • The impact of IAS/IFRS on Polish accounting regulations and their practical implementation in Poland
    Alicja Jaruga, Justyna Fijalkowska & Malgorzata Jaruga-Baranowska
  • An analysis of the differences between IFRS and Polish accounting regulations: evidence from the financial statements of listed entities on the Warsaw Stock Exchange for the calendar years ending 2001, 2003 and 2004
    Danuta Krzywda & Marek Schroeder

The contents of AinE Volume 4 – Issue 2 – are as follows:

Issues in European Accounting

  • An anatomy of an IFRIC Interpretation
    Michael Bradbury
  • Convergence between U.S. GAAP and IFRS: acceptance of IFRS by the United States Securities and Exchange Commission (SEC)
    Holger Erchinger & Winfried Melcher

Refereed papers

  • What if IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective
    Eva Eberhartinger & Margret Klostermann
  • An empirical evaluation of the costs of harmonising Romanian accounting with international regulations (EU Directives and IAS/IFRS)
    Mihaela Ionasco
  • Constituent Participation and the IASB’s International Financial Reporting Interpretations Committee
    Robert Larson