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

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

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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)
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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)
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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)
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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)
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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)
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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)
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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)
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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)
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