Accounting in Europe, Volume 1, Issue 1 (2004)

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Accounting in Europe, Volume 1, Issue 1 (2004)

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Preface

Introduction
Preface
Page: 3
Published online: 08 Feb 2011
CitationforPreface | Full Text | PDF (24 KB)
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Original Articles

Article
IAS 39: Where Different Accounting Models Collide
Peter Walton
Pages: 5-16
Published online: 08 Feb 2011
First Page PreviewforIAS 39: Where Different Accounting Models Collide | Full Text | References | PDF (76.4 KB)
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Article
What can be Expected from Accounting Standards?
Gilbert Gélard
Pages: 17-20
Published online: 08 Feb 2011
First Page PreviewforWhat can be Expected from Accounting Standards? | Full Text | PDF (38.8 KB)
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Article
IAS 39: Underlying Principles
Ian P. N. Hague
Pages: 21-26
Published online: 08 Feb 2011
AbstractforIAS 39: Underlying Principles | Full Text | PDF (45.1 KB)
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Article
The Adaptation of German Accounting Rules to IFRS: A Legislative Balancing Act
Axel Haller & Brigitte Eierle
Pages: 27-50
Published online: 08 Feb 2011
AbstractforThe Adaptation of German Accounting Rules to IFRS: A Legislative Balancing Act | Full Text | References | PDF (124.2 KB)
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Article
Effects of Adoption of International Financial Reporting Standards in Belgium: The Evidence from BEL-20 Companies
Eva K. Jermakowicz
Pages: 51-70
Published online: 08 Feb 2011
AbstractforEffects of Adoption of International Financial Reporting Standards in Belgium: The Evidence from BEL-20 Companies | Full Text | References | PDF (102.2 KB)
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Article
The Impact of the Change to International Accounting Standards on Debt Covenants: A UK Perspective
Phillip Ormrod & Peter Taylor
Pages: 71-94
Published online: 08 Feb 2011
AbstractforThe Impact of the Change to International Accounting Standards on Debt Covenants: A UK Perspective | Full Text | References | PDF (115 KB)
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Article
The Secret Past of Fair Value: Lessons from History Applied to the French Case
Jacques Richard
Pages: 95-107
Published online: 08 Feb 2011
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Article
Implementing IFRS: A Case Study of the Czech Republic
Pat Sucher & Irena Jindrichovska
Pages: 109-141
Published online: 08 Feb 2011
AbstractforImplementing IFRS: A Case Study of the Czech Republic | Full Text | References | PDF (154.7 KB)
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Article
Implementation of International Accounting Standards in Poland: Can True Convergence be Achieved in Practice?
Iwona Vellam
Pages: 143-167
Published online: 08 Feb 2011
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Article
Changing from German GAAP to IFRS or US GAAP: A Survey of German Companies
Barbara E. Weißenberger, Anne B. Stahl & Sven Vorstius
Pages: 169-189
Published online: 08 Feb 2011
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