Accounting in Europe

2005 - 2025

Current editor(s): Lisa Evans

From Taylor & Francis Journals
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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