The contents of AinE Volume 12 – Issue 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