AinE Edition 2015

The contents of AinE Volume 12Issue 1 – are as follows:
 

  • The Emergence of the 'Incurred-Loss' Model for Credit Losses in IAS 39
    Kees Camfferman
  • Segment Reporting: Is IFRS 8 Really Better?
    Mark Aleksanyan & Jo Danbolt
  • Restricting Non-Audit Services in Europe – The Potential (Lack of) Impact of a Blacklist and a Fee Cap on Auditor Independance and Audit Quality
    Nicole V.S. Ratzinger-Sakel & Martin W. Schönberger
  • Assurance of Sustainability Information: A Study of Media Pressure
    Claire Gillet-Monjarret
  • Are we Lost in Translation? The impact of Using Translated IFRS on Decision-Making
    Gero Holthoff, Florian Hoos & Barbara E. Weissenberger

Book Review

  • The Nature of Accounting Regulation, by Ian Dennis
    reviewed by Roberto Di Pietra

The contents of AinE Volume 12 Issue 2 – are as follows:

Special issue: IFRS, Ten Years On!

  • IFRS in Europe – An Observer's Perspective fo the Next 10 Years
    Peter Walton
  • IFRS Ten Years on: Has the IASB Imposed Extensive Use of Fair Value?
    Has the EU Learnt to Love IFRS? And Does the Use of Fair Value make IFRS Illegal in the EU?
    Christopher Nobes 
  • Public Policy and Accounting Research: What Is to Be Done?
    Brian Singleton-Green
  • Financial Reporting in Europe: Future Challenges
    David Cairns
  • The Challenges Faced by Reporting Entities on Their Transition to International Financial Reporting Standards: A Qualitative Study
    Lisa Weaver & Margaret Woods
  • Extending the Classification of European Countries by their IFRS Practices:
    A Research Note
    Isabel Costa Lourenço, Raquel Sarquis, Manuel Castelo Branco & Cláudio Pais

Book Review

  • Corporate Governance and Initial Public Offerings: An International Perspective,  by Alessandro Zattoni & William Judge
    reviewed by Andreas Charitou