Accounting in Europe, Volume 13, Issue 2 (2016)

Browse this journal
Sample our Economics, Finance,Business & Industry journals, sign in here to start your access, latest two full volumes FREE to you for 14 days

Accounting in Europe, Volume 13, Issue 2 (2016)

See all volumes and issues
Vol 21, 2024 Vol 20, 2023 Vol 19, 2022 Vol 18, 2021 Vol 17, 2020 Vol 16, 2019 Vol 15, 2018 Vol 14, 2017 Volume 13, 2016 Vol 12, 2015 Vol 11, 2014 Vol 10, 2013 Vol 9, 2012 Vol 8, 2011 Vol 7, 2010 Vol 6, 2009 Vol 5, 2008 Vol 4, 2007 Vol 3, 2006 Vol 2, 2005 Vol 1, 2004
Download citations Download PDFs Download issue

Special Section: IFRS 9 Financial Instruments

Article
Interpreting the European Union’s IFRS Endorsement Criteria: The Case of IFRS 9
Jannis Bischof & Holger Daske
Pages: 129-168
Published online: 28 Jul 2016
AbstractforInterpreting the European Union’s IFRS Endorsement Criteria: The Case of IFRS 9 | Full Text | References | PDF (401.6 KB)
  • 3037 Views
  • 32 CrossRef citations
  • 0Altmetric
Article
Impairments of Greek Government Bonds under IAS 39 and IFRS 9: A Case Study
Günther Gebhardt
Pages: 169-196
Published online: 08 Aug 2016
AbstractforImpairments of Greek Government Bonds under IAS 39 and IFRS 9: A Case Study | Full Text | References | PDF (1.4 MB)
  • 1959 Views
  • 26 CrossRef citations
  • 0Altmetric
Article
The Interaction of the IFRS 9 Expected Loss Approach with Supervisory Rules and Implications for Financial Stability
Zoltán Novotny-Farkas
Pages: 197-227
Published online: 11 Aug 2016
AbstractforThe Interaction of the IFRS 9 Expected Loss Approach with Supervisory Rules and Implications for Financial Stability | Full Text | References | PDF (955.1 KB)
  • 5132 Views
  • 86 CrossRef citations
  • 0Altmetric
Article
Expected-loss-based Accounting for Impairment of Financial Instruments: The FASB and IASB Proposals 2009–2016
Noor Hashim, Weijia Li & John O’Hanlon
Pages: 229-267
Published online: 02 Aug 2016
AbstractforExpected-loss-based Accounting for Impairment of Financial Instruments: The FASB and IASB Proposals 2009–2016 | Full Text | References | PDF (683.4 KB)
  • 1512 Views
  • 25 CrossRef citations
  • 0Altmetric

Issues in European Accounting

Article
What Is the Way Forward for IASB’s Research Programme under the Evidence-Supported Approach? Some Analyses and Comments Based on the 2015 Agenda Consultation
Jacqueline Birt, Niclas Hellman, Ann Jorissen, Stephani Mason & Mari Paananen
Pages: 269-283
Published online: 21 Jul 2016
AbstractforWhat Is the Way Forward for IASB’s Research Programme under the Evidence-Supported Approach? Some Analyses and Comments Based on the 2015 Agenda Consultation | Full Text | References | PDF (166.8 KB)
  • 561 Views
  • 2 CrossRef citations
  • 0Altmetric
Article
On the ‘Review of Structure and Effectiveness of the IFRS Foundation’: the EAA’s Financial Reporting Standards Committee’s View
Begoña Giner, Niclas Hellman, Ann Jorissen, Alberto Quagli & Amine Taleb
Pages: 285-294
Published online: 05 Jul 2016
AbstractforOn the ‘Review of Structure and Effectiveness of the IFRS Foundation’: the EAA’s Financial Reporting Standards Committee’s View | Full Text | References | PDF (97.6 KB)
  • 510 Views
  • 0 CrossRef citations
  • 0Altmetric
Article
Comments by the European Accounting Association on the International Accounting Education Standards Board Consultation Paper ‘Meeting Future Expectations of Professional Competence: A Consultation on the IAESB’s Future Strategy and Priorities’
Mara Cameran & Domenico Campa
Pages: 295-303
Published online: 25 Jun 2016
AbstractforComments by the European Accounting Association on the International Accounting Education Standards Board Consultation Paper ‘Meeting Future Expectations of Professional Competence: A Consultation on the IAESB’s Future Strategy and Priorities’ | Full Text | References | PDF (94.9 KB)
  • 560 Views
  • 1 CrossRef citations
  • 0Altmetric

Book review

Book Review
American Accountants and their Contributions to Accounting Thought, 1900–1930
C. Richard Baker
Pages: 305-306
Published online: 12 Jul 2016
CitationforAmerican Accountants and their Contributions to Accounting Thought, 1900–1930 | Full Text | PDF (34.1 KB)
  • 96 Views
  • 0 CrossRef citations
  • 0Altmetric

Explore articles

Explore the most recently published articles

Sales Order Backlog and Credit Ratings
Ahsan Habib et al.
Article | Published online: 5 May 2024
Open Access
Double Materiality Disclosure as an Emerging Practice: The Assessment Process, Impacts, Risks, and Opportunities
Voicu D. Dragomir et al.
Article | Published online: 16 Apr 2024
Regulating Sustainability Reporting in Europe: De Jure Harmonisation or De Facto Standardisation?
Simone Pizzi et al.
Article | Published online: 27 Mar 2024
The impact of corporate governance statement assurance on financial professionals’ decisions
Konstantin Kühle et al.
Article | Published online: 27 Mar 2024
Open Access
View all latest articles