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Volume 11, Issue 1

Accounting in Europe

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Accounting in Europe, Volume 11, Issue 1 (2014)

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Accounting in Europe, Volume 11, Issue 1 (2014)

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Vol 21, 2024 Vol 20, 2023 Vol 19, 2022 Vol 18, 2021 Vol 17, 2020 Vol 16, 2019 Vol 15, 2018 Vol 14, 2017 Vol 13, 2016 Vol 12, 2015 Volume 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

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Editorial

A New Team

Paul André

Pages: 1-3

Published online: 24 Apr 2014

First Page PreviewforA New Team | Full Text | PDF (49.1 KB)

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Issues in European Accounting

Article

The International Accounting Standards Board and Evidence-Informed Standard-Setting

Alan Teixeira

Pages: 5-12

Published online: 24 Mar 2014

AbstractforThe International Accounting Standards Board and Evidence-Informed Standard-Setting | Full Text | References | PDF (76.9 KB)

850 Views
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Article

‘Old Hens Make the Best Soup’: Accounting for the Earning Process and the IASB/FASB Attempts to Reform Revenue Recognition Accounting Standards

Yuri Biondi, Eiko Tsujiyama, Jonathan Glover, Nicole T. Jenkins, Bjorn Jorgensen, John Lacey & Richard Macve

Pages: 13-33

Published online: 14 Apr 2014

Abstractfor‘Old Hens Make the Best Soup’: Accounting for the Earning Process and the IASB/FASB Attempts to Reform Revenue Recognition Accounting Standards | Full Text | References | PDF (279 KB)

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Article

Lease Accounting: A Review of Recent Literature

Elisabetta Barone, Jacqueline Birt & Soledad Moya

Pages: 35-54

Published online: 24 Apr 2014

AbstractforLease Accounting: A Review of Recent Literature | Full Text | References | PDF (139.7 KB)

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Article

The IASB and FASB Stumble over the Annuity Method of Depreciation

Stephen Zeff

Pages: 55-57

Published online: 05 Mar 2014

AbstractforThe IASB and FASB Stumble over the Annuity Method of Depreciation | Full Text | References | PDF (45.7 KB)

751 Views
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Research Articles

Article

Is Comprehensive Income Value Relevant and Does Location Matter? A European Study

Alessandro Mechelli & Riccardo Cimini

Pages: 59-87

Published online: 12 Mar 2014

AbstractforIs Comprehensive Income Value Relevant and Does Location Matter? A European Study | Full Text | References | PDF (227.4 KB)

1226 Views
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Article

Determinants of Corporate Participation in the IFRS 4 (Insurance Contracts) Replacement Process

Urska Kosi & Antonia Reither

Pages: 89-112

Published online: 24 Mar 2014

AbstractforDeterminants of Corporate Participation in the IFRS 4 (Insurance Contracts) Replacement Process | Full Text | References | PDF (180.2 KB)

967 Views
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Article

Post-Implementation Reviews for IASB and FASB Standards: A Comparison of the Process and Findings for the Operating Segments Standards

Rucsandra Moldovan

Pages: 113-137

Published online: 10 Apr 2014

AbstractforPost-Implementation Reviews for IASB and FASB Standards: A Comparison of the Process and Findings for the Operating Segments Standards | Full Text | References | PDF (181.1 KB)

783 Views
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Book Reviews

Book Review

Financial Statement Fraud Casebook: Baking the Ledgers and Cooking the Books

Mark A. Clatworthy

Pages: 139-141

Published online: 24 Apr 2014

First Page PreviewforFinancial Statement Fraud Casebook: Baking the Ledgers and Cooking the Books | Full Text | PDF (40.1 KB)

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Book Review

Accounting and Order

Lino Cinquini

Pages: 141-144

Published online: 22 Apr 2014

First Page PreviewforAccounting and Order | Full Text | References | PDF (47.4 KB)

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