AinE Edition 2010

The contents of AinE Volume 7 – Issue 1 – are as follows:

Editorial
Lisa Evans & Peter Walton

Issues in European accounting

  • Comment on the IASB discussion paper Revenue ‘Preliminary Views on Revenue Recognition in Contracts with Customers’
    Jan Marton & Alfred Wagenhofer
  • The Development and Status of Enforcement in the European Union
    Axel Berger

Refereed articles

  • The EU Endorsement Process for IFRS – a Telos-Based Analysis
    David Alexander & Eva Eberhartinger
  • Press Release Disclosure of ‘Pro Forma’ Earnings Metrics by Large German Corporations – Empirical Evidence and Impact of Regulatory Recommendations
    Joerg-Markus Hitz
  • The Discount Rate of IAS 36 – a Comment
    Erlend Kvall
  • The Influence of Tax on IFRS Consolidated Statements – the Convergence of Germany and the UK
    Maria Gee, Axel Haller & Christopher Nobes
  • A Comment on Delegation
    Stephen A. Zeff

The contents of AinE Volume 7 – Issue 2 – are as follows:

Editorial
Peter Walton

Issues in European accounting

  • The Communication Gap: Why Doesn’t Accounting Research Make a Greater Contribution to Debates on Accounting Policy?
    Brian Singleton-Green

Refereed articles

  • On the Definitions of Income, Expenses and Profit in IFRS
    Richard Barker
  • Have IFRS affected Earnings Management in the European Union?
    Susana Callao & José Ignacio Jarne
  • The Equity Theories and Financial Reporting: an Analysis
    Carien van Mourik
  • On Researching into the Use of IFRS by Private Entities in Europe
    Christopher Nobes