AinE Edition 2014

The contents of AinE Volume 11Issue 1 – are as follows:

Editorial
A new team
Paul André

Issues in European accounting

  • The IASB and evidence-informed standard-setting
    Alan Teixeira
  • “Old Hens Make The Best Soup”: Accounting for the Earning Process and the IASB/FASB Attempts to Reform Revenue Recognition Accounting Standards
    Yuri Biondi, Eiko Tsujiyama, Jonathan Glover, Nicole Thorne Jenkins, Bjorn Jorgensen, John Lacey, & Richard Macve
  • Lease accounting: a review of recent literature
    Elisabetta Barone, Jacqueline Birt & Soledad Moya
  • The IASB and FASB stumble over the annuity method of depreciation
    Stephen Zeff

Research Articles

  • Is Comprehensive Income value relevant and does location matter? A European study
    Alessandro Mechelli & Riccardo Cimini
  • Determinants of Corporate Participation in the IFRS 4 (Insurance Contracts) Replacement Process
    Urska Kosi & Antonia Reither
  • Post-Implementation Reviews for IASB and FASB Standards: A Comparison of the Process and Findings for the Operating Segments Standards
    Rucsandra Moldovan

Book Reviews

  • Financial Statement Fraud Casebook: Baking the Ledgers and Cooking the Books by Joseph T. Wells (Ed.)
    Corporate Fraud Handbook: Prevention and Detection by Joseph T. Wells reviewed by Mark Clatworthy
  • Accounting and Order by Mahmoud Ezzamel
    reviewed by Lino Cinquini

The contents of AinE Volume 11 Issue 2 – are as follows:

Special issue on the Conceptual Framework for Financial Reporting

Editorial
Towards a new conceptual framework: Here we go again!
Paul André

  • Response of the EAA Financial Reporting Standards Committee to the IASB Discussion Paper A Review of the Conceptual Framework for Financial Reporting
    Richard Barker, Andrew Lennard, Christopher Nobes, Marco Trombetta & Peter Walton
  • Who uses financial reports and for what purpose? Evidence from capital providers
    Stefano Cascino, Mark Clatworthy, Beatriz García Osma, Joachim Gassen, Shahed Imam & Thomas Jeanjean
  • Reliability makes accounting relevant: A comment on the IASB Conceptual Framework project
    Andrew M. Bauer, Pat C. O’Brien & Umar Saeed
  • The equity theories and the IASB Conceptual Framework
    Carien Van Mourik
  • Performance reporting in the new conceptual framework
    Arjan Brouwer, Arshia Faramarzi & Martin Hoogendoorn
  • Towards a new conceptual framework: Presentations at the Accounting in Europe and European Accounting Association Financial Reporting Standards Committee symposium
    Mario Abela, Richard Barker, Rasmus Sommer, Alan Teixeira & Paul André

Book Reviews

  • The Routledge Companion to Accounting, Reporting and Regulation, by Carien van Mourik and Peter Walton (Eds)
    reviewed by Antti Miihkinen