The contents of AinE Volume 5 – Issue 1 – are as follows:
Editorial
- European accounting research – a comment
Peter Walton
Issues in European Accounting
- A global forum for accountancy debates
Caroline Aggestam
- Comment on the IASB’s Exposure Draft ‘IFRS for Small and Medium-sized Entities’
Roberto Di Pietra, Lisa Evans, Jérôme Chevy, Maurizio Cisi, Brigitte Eierle & Robin Jarvis
Refereed paper
- The discount rate: a note on IAS 36
Sven Husmann & Martin Schmidt
The contents of AinE Volume 5 – Issue 2 – are as follows:
Issues in European accounting
- Fair Value Accounting is the Wrong Scapegoat for this Crisis
Nicolas Vron
Refereed papers
- Accounting Conservatism under IFRS
Niclas Hellman
- Deferred Shareholder Taxation – Implementing a Neutral Business Tax in the European Union
Deborah Knirsch & Rainer Niemann
- Actuarial Gains and Losses: the Choice of the Accounting Method
Ana Isabel Morais
