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Accounting in Europe Volume 12, 2015 - Issue 2: IFRS, Ten Years On!
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Original Articles

IFRS in Europe – An Observer's Perspective of the Next 10 Years

Peter WaltonESSEC Business School, Paris, France;Open University Business School, Milton Keynes, UKCorrespondence[email protected]
[email protected]
Pages 135-151 | Published online: 21 Oct 2015

Citations (17)

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Pierre Astolfi. (2021) Did the International Financial Reporting Standards Increase the Audit Expectation Gap? An Exploratory Study. Accounting in Europe 18:2, pages 166-195.
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Martin Gäumann & Michael Dobler. (2019) Formal Participation in the EFRAG’s Consultation Processes: The Role of European National Standard-Setters. Accounting in Europe 16:1, pages 44-81.
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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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Noor Hashim, Weijia Li & John O’Hanlon. (2016) Expected-loss-based Accounting for Impairment of Financial Instruments: The FASB and IASB Proposals 2009–2016. Accounting in Europe 13:2, pages 229-267.
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Begoña Giner, Niclas Hellman, Ann Jorissen, Alberto Quagli & Amine Taleb. (2016) On the ‘Review of Structure and Effectiveness of the IFRS Foundation’: the EAA’s Financial Reporting Standards Committee’s View. Accounting in Europe 13:2, pages 285-294.
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David Cairns. (2015) Financial Reporting in Europe: Future Challenges. Accounting in Europe 12:2, pages 187-196.
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Articles from other publishers (10)

Begoña Giner & Mercedes Luque-Vílchez. (2022) A commentary on the “new” institutional actors in sustainability reporting standard-setting: a European perspective. Sustainability Accounting, Management and Policy Journal 13:6, pages 1284-1309.
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Nicola Moscariello & Michele Pizzo. (2021) Practical expedients and theoretical flaws: the IASB's legitimacy strategy during the COVID-19 pandemic. Accounting, Auditing & Accountability Journal 35:1, pages 158-168.
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Katica Tomic. 2022. The Governance of Insurance Undertakings. The Governance of Insurance Undertakings 245 262 .
Begoña Giner & Araceli Mora. (2020) Political interference in private entities' financial reporting and the public interest: evidence from the Spanish financial crisis. Accounting, Auditing & Accountability Journal 34:7, pages 1581-1607.
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Gabriele D’Alauro. 2019. Eurasian Business Perspectives. Eurasian Business Perspectives 107 138 .
Masatsugu Sanada. (2017) The legal backing for accounting standard-setting in Japan: A historical review. Accounting History 23:3, pages 338-359.
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Mario Henry Meuthen. (2017) Quo vadis European true and fair view? The integration of Continental European and Anglo-Saxon stakeholder protection interests. Corporate Ownership and Control 14:4, pages 276-283.
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Ann Jorissen. (2015) O IASB: Das Informações Contábeis de Alta Qualidade em Direção às Informações para Fomentar Confiança e Estabilidade nos Mercados Globais. Revista Contabilidade & Finanças 26:69, pages 243-246.
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Begooa Giner & Araceli Mora. (2018) Political Interference in Financial Reporting in the Financial Industry: Evidence from Spain. SSRN Electronic Journal.
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Noor A. Hashim, Weijia Li & John O'Hanlon. (2016) Expected-Loss-Based Accounting for Impairment of Financial Instruments: The FASB and IASB Proposals 2009-2016. SSRN Electronic Journal.
Crossref

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