Accounting in Europe, Volume 7, Issue 1 (2010)

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Accounting in Europe, Volume 7, Issue 1 (2010)

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Editorial

Editorial
Editorial
Lisa Evans & Peter Walton
Page: 1
Published online: 24 Jun 2010
CitationforEditorial | Full Text | PDF (23 KB)
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Original Articles

Article
Comment on the IASB Discussion Paper ‘Preliminary Views on Revenue Recognition in Contracts with Customers’
Jan Marton & Alfred Wagenhofer
Pages: 3-13
Published online: 24 Jun 2010
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Article
The Development and Status of Enforcement in the European Union
Axel Berger
Pages: 15-35
Published online: 24 Jun 2010
AbstractforThe Development and Status of Enforcement in the European Union | Full Text | References | PDF (109 KB)
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Article
The European Union Endorsement Process for International Financial Reporting Standards: A Telos-Based Analysis
David Alexander & Eva Eberhartinger
Pages: 37-62
Published online: 24 Jun 2010
AbstractforThe European Union Endorsement Process for International Financial Reporting Standards: A Telos-Based Analysis | Full Text | References | PDF (124.7 KB)
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Article
Press Release Disclosure of ‘Pro Forma’ Earnings Metrics by Large German Corporations – Empirical Evidence and Regulatory Recommendations
Joerg-Markus Hitz
Pages: 63-86
Published online: 24 Jun 2010
AbstractforPress Release Disclosure of ‘Pro Forma’ Earnings Metrics by Large German Corporations – Empirical Evidence and Regulatory Recommendations | Full Text | References | PDF (177.2 KB)
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Article
The Discount Rate of IAS 36 – A Comment
Erlend Kvaal
Pages: 87-95
Published online: 24 Jun 2010
AbstractforThe Discount Rate of IAS 36 – A Comment | Full Text | References | PDF (69.5 KB)
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Article
The Influence of Tax on IFRS Consolidated Statements: The Convergence of Germany and the UK
Maria Gee, Axel Haller & Christopher Nobes
Pages: 97-122
Published online: 24 Jun 2010
AbstractforThe Influence of Tax on IFRS Consolidated Statements: The Convergence of Germany and the UK | Full Text | References | PDF (131.9 KB)
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Article
A Comment on ‘Delegation’
Stephen A. Zeff
Pages: 123-125
Published online: 24 Jun 2010
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