Accounting in Europe

2005 - 2026

Current editor(s): Lisa Evans

From Taylor & Francis Journals
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Volume 6, issue 2, 2009

The Reform of the French Standard-Setting System: Its Peculiarities, Limits and Political Context pp. 127-148

Christian Hoarau

Accountancy and Academic/Professional Inter-dependency (or Mutual Exclusivity?) pp. 149-166

Richard M. S. Wilson, Aileen Pierce, Mark Allison, Martin Hoogendoorn, Bohumil Kral and Kim Watty

The Effects of IFRS 7 Adoption on Bank Disclosure in Europe pp. 167-194

Jannis Bischof

Does Size Influence the Suitability of the IFRS for Small and Medium-Sized Entities? -- Empirical Evidence from Germany pp. 195-230

Brigitte Eierle and Axel Haller

Accounting Harmonization and Compliance in Applying IASB Standards: An Empirical Survey about the First Time Adoption of IAS 7 by Italian Listed Groups pp. 231-270

Alessandro Mechelli

Fair Value: Your Value or Mine? An Observation on the Ambiguity of the Fair Value Notion Illustrated by the Credit Crunch pp. 271-282

Martin Schmidt

Volume 6, issue 1, 2009

Editorial pp. 1-1

Peter Walton

Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger pp. 3-24

Paul Andre, Anne Jeny, Wolfgang Dick, Chrystelle Richard and Peter Walton

The Genesis of the 2007 Conseil National de la Comptabilit é: A Case of Institutional Isomorphism? pp. 25-55

Bernard Colasse and Christine Pochet

Environmental Disclosure and the Cost of Equity: The French Case pp. 57-80

Frédérique Déjean and Isabelle Martinez

CEOs' Reports about Internal Control: A Content Analysis pp. 81-106

Bernard Gumb and Christine Noël

Back to the Origins of Positive Theories: A Contribution to an Analysis of Paradigm Changes in Accounting Research pp. 107-126

Thomas Jeanjean and Carlos Ramirez

Volume 5, issue 2, 2008

Fair Value Accounting is the Wrong Scapegoat for this Crisis pp. 63-69

Nicolas Véron

Accounting Conservatism under IFRS pp. 71-100

Niclas Hellman

Deferred Shareholder Taxation -- Implementing a Neutral Business Tax in the European Union pp. 101-125

Deborah Knirsch and Rainer Niemann

Actuarial Gains and Losses: the Choice of the Accounting Method pp. 127-139

Ana Isabel Morais

Volume 5, issue 1, 2008

European Accounting Research -- A Comment pp. 1-13

Peter Walton

A Global Forum for Accountancy Debates1 pp. 15-26

Caroline Aggestam-Pontoppidan

Comment on the IASB's Exposure Draft ‘IFRS for Small and Medium-Sized Entities’1 pp. 27-47

Roberto Di Pietra, Lisa Evans, Jérôme Chevy, Maurizio Cisi, Brigitte Eierle and Robin Jarvis

The Discount Rate: A Note on IAS 36 pp. 49-62

Sven Husmann and Martin Schmidt

Volume 4, issue 2, 2007

An Anatomy of an IFRIC Interpretation pp. 109-122

Michael Bradbury

Convergence between US GAAP and IFRS: Acceptance of IFRS by the US Securities and Exchange Commission (SEC) pp. 123-139

Holger Erchinger and Winfried Melcher

What if IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective pp. 141-168

Eva Eberhartinger and Margret Klostermann

An Empirical Evaluation of the Costs of Harmonizing Romanian Accounting with International Regulations (EU Directives and IAS/IFRS) pp. 169-206

Ion Ionas¸cu, Mihaela Ionas¸cu, Lavinia Olimid and Daniela Calu

Constituent Participation and the IASB's International Financial Reporting Interpretations Committee pp. 207-254

Robert K. Larson

Volume 4, issue 1, 2007

Performance Measurement for Equity Analysis and Valuation1 pp. 1-49

Stephen Cooper

Stewardship and the Objectives of Financial Statements: A Comment on IASB's Preliminary Views on an Improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-Useful Financial Reporting Information 1 pp. 51-66

Andrew Lennard

The Impact of IAS/IFRS on Polish Accounting Regulations and their Practical Implementation in Poland pp. 67-78

Alicja Jaruga, Justyna Fijalkowska, Malgorzata Jaruga-Baranowska and Maciej Frendzel

An Analysis of the Differences between IFRS and Polish Accounting Regulations: Evidence from the Financial Statements of Listed Entities on the Warsaw Stock Exchange for the Calendar Years Ending 2001, 2003 and 2004 pp. 79-107

Danuta Krzywda and Marek Schroeder

Volume 3, issue 1, 2006

Editorial pp. 3-4

Axel Haller and Peter Walton

The Use of Fair Value in IFRS pp. 5-22

David Cairns

International Accounting Regulation and IFRS Implementation in Europe and Beyond -- Experiences with First-time Adoption in Europe pp. 23-26

Martin Hoogendoorn

The IASB's Proposed Amendments to IAS 371 pp. 27-34

Henry Rees

Performance Reporting -- The IASB's Proposed Formats of Financial Statements in the Exposure Draft of IAS 1 pp. 35-63

Frank Thinggaard, Alfred Wagenhofer, Lisa Evans, GüNther Gebhardt, Martin Hoogendoorn, Jan Marton, Roberto Di Pietra, Araceli Mora and Ken Peasnell

Legal Certainty, European-ness and Realpolitik pp. 65-80

David Alexander

Revenue Recognition and EU Endorsement of IFRS pp. 81-89

Christopher W. Nobes

True and Fair View Revisited -- A Reply to Alexander and Nobes pp. 91-116

Jens Wüstemann and Sonja Kierzek

Assessing the Effect of the Transition to IFRS on Equity: The Case of the FTSE 100 pp. 117-133

Sally Aisbitt

A Matter of Principle: Recent Developments in Hungarian Accounting Thought and Regulation pp. 135-168

Katalin Borbély and Lisa Evans

The Economic Consequences of IFRS: The Impact of IAS 32 on Preference Shares in the Netherlands pp. 169-185

Abe De Jong, Miguel Rosellón and Patrick Verwijmeren

Implications of the 'IAS Regulation' for Research into the International Differences in Accounting Systems pp. 187-217

Thorsten Sellhorn and Sylwia Gornik-Tomaszewski

Volume 2, issue 1, 2005

Accession to the European Union and the Process of Accounting and Auditing Reform pp. 3-21

Judy Day and Peter Taylor

Problems and Opportunities of an International Financial Reporting Standard for Small and Medium-sized Entities. The EAA FRSC's Comment on the IASB's Discussion Paper pp. 23-45

Lisa Evans, Guenther Gebhardt, Martin Hoogendoorn, Jan Marton, Roberto Di Pietra, Araceli Mora, Frank Thinggård, Petri Vehmanen and Alfred Wagenhofer

Convergence and the Implementation of a Single Set of Global Standards: The Real-life Challenge* pp. 47-68

Mary Tokar**

Revenue Recognition under IFRS Revisited: Conceptual Models, Current Proposals and Practical Consequences pp. 69-106

Jens Wüstemann and Sonja Kierzek

Monitoring Compliance with IFRS: Some Insights from the French Regulatory System pp. 107-135

Thi Hong Phu Dao

International Financial Reporting Convergence: Evidence from Three Continental European Countries pp. 137-164

Pascale Delvaille, Gabi Ebbers and Chiara Saccon

Anticipating the Impact of IFRS on the Management of German Manufacturing Companies: Some Observations from a British Perspective pp. 165-193

T. Colwyn Jones and Robert Luther

The Changing Relationship between Tax and Financial Reporting in Spain pp. 195-207

Ester Oliveras and Xavier Puig