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Accounting in Europe Volume 1, 2004 - Issue 1
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Original Articles

IAS 39: Where Different Accounting Models Collide

Peter Walton The Open University, UK; ESSEC Business School, FranceCorrespondence[email protected]
Pages 5-16 | Published online: 08 Feb 2011

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Christopher Hossfeld, Yvonne Muller-Lagarde & Lionel Zevounou. (2020) The Evolution of the European Public Good Assessment in the EU Endorsement Process of IFRS. Accounting in Europe 17:3, pages 314-333.
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Kees Camfferman. (2020) International Accounting Standard Setting and Geopolitics. Accounting in Europe 17:3, pages 243-263.
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Kees Camfferman & Stephen A. Zeff. (2018) The Challenge of Setting Standards for a Worldwide Constituency: Research Implications from the IASB’s Early History. European Accounting Review 27:2, pages 289-312.
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Jannis Bischof & Holger Daske. (2016) Interpreting the European Union’s IFRS Endorsement Criteria: The Case of IFRS 9. Accounting in Europe 13:2, pages 129-168.
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Kees Camfferman. (2015) The Emergence of the ‘Incurred-Loss’ Model for Credit Losses in IAS 39. Accounting in Europe 12:1, pages 1-35.
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Robert K. Larson & Paul J. Herz. (2013) A Multi-Issue/Multi-Period Analysis of the Geographic Diversity of IASB Comment Letter Participation. Accounting in Europe 10:1, pages 99-151.
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Martin Glaum & André Klöcker. (2011) Hedge accounting and its influence on financial hedging: when the tail wags the dog . Accounting and Business Research 41:5, pages 459-489.
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Michael Power. (2010) Fair value accounting, financial economics and the transformation of reliability. Accounting and Business Research 40:3, pages 197-210.
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Paul André, Anne Cazavan-Jeny, Wolfgang Dick, Chrystelle Richard & Peter Walton. (2009) Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger. Accounting in Europe 6:1, pages 3-24.
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RobertK. Larson. (2007) Constituent Participation and the IASB's International Financial Reporting Interpretations Committee. Accounting in Europe 4:2, pages 207-254.
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Alicja Jaruga, Justyna Fijalkowska, Malgorzata Jaruga-Baranowska & Maciej Frendzel. (2007) The Impact of IAS/IFRS on Polish Accounting Regulations and their Practical Implementation in Poland. Accounting in Europe 4:1, pages 67-78.
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Sally Aisbitt. (2006) Assessing the Effect of the Transition to IFRS on Equity: The Case of the FTSE 100. Accounting in Europe 3:1, pages 117-133.
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Articles from other publishers (24)

Brian A. Rutherford. (2023) The paranoid style in the sociology of financial reporting principles. Meditari Accountancy Research 31:6, pages 1798-1826.
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Richard Pucci & Peter Skærbæk. (2020) The co-performation of financial economics in accounting standard-setting: A study of the translation of the expected credit loss model in IFRS 9. Accounting, Organizations and Society 81, pages 101076.
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Omiros Georgiou. (2018) The Worth of Fair Value Accounting: Dissonance between Users and Standard Setters. Contemporary Accounting Research 35:3, pages 1297-1331.
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Lisa Baudot. (2018) On Commitment Toward Knowledge Templates in Global Standard Setting: The Case of the FASB-IASB Revenue Project. Contemporary Accounting Research 35:2, pages 657-695.
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Stephen Haswell & Elaine Evans. (2018) Enron, fair value accounting, and financial crises: a concise history. Accounting, Auditing & Accountability Journal 31:1, pages 25-50.
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Matthew Bamber & Kevin McMeeking. (2016) An examination of international accounting standard-setting due process and the implications for legitimacy. The British Accounting Review 48:1, pages 59-73.
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Daniel Mügge & Bart Stellinga. (2015) The unstable core of global finance: Contingent valuation and governance of international accounting standards. Regulation & Governance 9:1, pages 47-62.
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Carsten Erb & Christoph Pelger. (2015) “Twisting words”? A study of the construction and reconstruction of reliability in financial reporting standard-setting. Accounting, Organizations and Society 40, pages 13-40.
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Jonathan Levy. (2014) Accounting for Profit and the History of Capital. Critical Historical Studies 1:2, pages 171-214.
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Sebastian Botzem. (2014) Transnational standard setting in accounting. Accounting, Auditing & Accountability Journal 27:6, pages 933-955.
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Jannis Bischof & Michael Ebert. (2017) IFRS 7 Disclosures and Risk Perception of Financial Instruments. Schmalenbach Business Review 66:3, pages 276-308.
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Roland Königsgruber. (2012) Expertise-based lobbying and accounting regulation. Journal of Management & Governance 17:4, pages 1009-1025.
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P. Walton. 2013. Handbook of Key Global Financial Markets, Institutions, and Infrastructure. Handbook of Key Global Financial Markets, Institutions, and Infrastructure 423 433 .
Jayanthi Kumarasiri & Richard Fisher. (2011) Auditors' Perceptions of Fair-Value Accounting: Developing Country Evidence. International Journal of Auditing 15:1, pages 66-87.
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Robert K. Larson & Sara York Kenny. (2011) The financing of the IASB: An analysis of donor diversity. Journal of International Accounting, Auditing and Taxation 20:1, pages 1-19.
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Michael D. Chatham, Robert K. Larson & Axel Vietze. (2010) Issues affecting the development of an international accounting standard on financial instruments. Advances in Accounting 26:1, pages 97-107.
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Sebastian Botzem & Sigrid Quack. (2009) (No) Limits to Anglo-American accounting? Reconstructing the history of the International Accounting Standards Committee: A review article. Accounting, Organizations and Society 34:8, pages 988-998.
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Henning Zülch, Ronny Gebhardt & Sebastian Hoffmann. (2009) Politische Ökonomie der Rechnungslegung – Bisherige Forschungsergebnisse und künftige Forschungsperspektiven unter besonderer Berücksichtigung des Lobbyingkonzepts. Journal für Betriebswirtschaft 59:1, pages 1-29.
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Robert K. Larson. (2008) An examination of comment letters to the IASC: Special purpose entities. Research in Accounting Regulation 20, pages 27-46.
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Patrícia Teixeira Lopes. (2007) Accounting for electricity derivatives under IAS 39. Journal of Derivatives & Hedge Funds 13:3, pages 233-246.
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Eva K. Jermakowicz & Sylwia Gornik-Tomaszewski. (2006) Implementing IFRS from the perspective of EU publicly traded companies. Journal of International Accounting, Auditing and Taxation 15:2, pages 170-196.
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Donna L. Street. (2006) The G4's role in the evolution of the international accounting standard setting process and partnership with the IASB. Journal of International Accounting, Auditing and Taxation 15:1, pages 109-126.
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Julia Morley. (2014) Sequences of Change: The Influence of Financial Economics on Financial Reporting Practice. SSRN Electronic Journal.
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Jannis Bischof & Michael Ebert. (2009) Bank Disclosures Under IFRS and Biases in the Risk Perception of Financial Instruments. SSRN Electronic Journal.
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