Accounting in Europe, Volume 14, Issue 1-2 (2017)

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Accounting in Europe, Volume 14, Issue 1-2 (2017)

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The Role and Current Status of IFRS in the Completion of European National Accounting Rules

Original Articles

Article
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from European Countries
Paul André
Pages: 1-12
Published online: 11 May 2017
AbstractforThe Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from European Countries | Full Text | References | PDF (123.3 KB)
  • 2109 Views
  • 9 CrossRef citations
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Article
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Austria and Germany
Rolf Uwe Fülbier, Christoph Pelger, Evamaria Kuntner & Marcus Bravidor
Pages: 13-28
Published online: 19 Mar 2017
AbstractforThe Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Austria and Germany | Full Text | References | PDF (256.9 KB)
  • 1154 Views
  • 8 CrossRef citations
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Article
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Belgium
Ann Jorissen
Pages: 29-39
Published online: 19 Mar 2017
AbstractforThe Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Belgium | Full Text | References | PDF (105.1 KB)
  • 378 Views
  • 3 CrossRef citations
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Article
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Croatia
Slavko Šodan & Željana Aljinović Barać
Pages: 40-48
Published online: 21 Mar 2017
AbstractforThe Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Croatia | Full Text | References | PDF (97.1 KB)
  • 302 Views
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Article
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence on Cyprus
Irene Karamanou, Anastasia Kopita & Lina Lemessiou
Pages: 49-55
Published online: 20 Mar 2017
AbstractforThe Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence on Cyprus | Full Text | References | PDF (87.5 KB)
  • 372 Views
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Article
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from the Czech Republic
Irena Jindrichovska & Dana Kubickova
Pages: 56-66
Published online: 21 Mar 2017
AbstractforThe Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from the Czech Republic | Full Text | References | PDF (114 KB)
  • 430 Views
  • 8 CrossRef citations
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Article
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Denmark
Frank Thinggaard
Pages: 67-79
Published online: 16 Mar 2017
AbstractforThe Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Denmark | Full Text | References | PDF (113.2 KB)
  • 446 Views
  • 1 CrossRef citations
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Article
The Role and Current Status of IFRS in the Completion of the National Accounting Rules – Evidence from Estonia
Lehte Alver & Jaan Alver
Pages: 80-87
Published online: 19 Mar 2017
AbstractforThe Role and Current Status of IFRS in the Completion of the National Accounting Rules – Evidence from Estonia | Full Text | References | PDF (87.8 KB)
  • 356 Views
  • 3 CrossRef citations
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Article
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Finland
Henry Jarva & Hanna Silvola
Pages: 88-93
Published online: 21 Mar 2017
AbstractforThe Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Finland | Full Text | References | PDF (80.7 KB)
  • 557 Views
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Article
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from France
Anne Le Manh
Pages: 94-101
Published online: 15 Mar 2017
AbstractforThe Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from France | Full Text | References | PDF (185.1 KB)
  • 501 Views
  • 4 CrossRef citations
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Article
The Role and Current Status of IFRS in the Completion of National Rules – Evidence from Greece
Ioannis Tsalavoutas
Pages: 102-112
Published online: 19 Mar 2017
AbstractforThe Role and Current Status of IFRS in the Completion of National Rules – Evidence from Greece | Full Text | References | PDF (223.7 KB)
  • 392 Views
  • 3 CrossRef citations
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Article
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Ireland
Collette E. Kirwan & Aileen Pierce
Pages: 113-120
Published online: 19 Mar 2017
AbstractforThe Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Ireland | Full Text | References | PDF (105.5 KB)
  • 391 Views
  • 3 CrossRef citations
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Article
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Italy
Roberto Di Pietra
Pages: 121-130
Published online: 21 Mar 2017
AbstractforThe Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Italy | Full Text | References | PDF (105.9 KB)
  • 505 Views
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Article
Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Malta
Monique Micallef
Pages: 131-136
Published online: 19 Mar 2017
AbstractforRole and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Malta | Full Text | References | PDF (85.7 KB)
  • 883 Views
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Article
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from the Netherlands
Arjan Brouwer & Martin Hoogendoorn
Pages: 137-149
Published online: 19 Mar 2017
AbstractforThe Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from the Netherlands | Full Text | References | PDF (113.7 KB)
  • 622 Views
  • 2 CrossRef citations
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Article
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Norway
Erlend Kvaal
Pages: 150-157
Published online: 27 Mar 2017
AbstractforThe Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Norway | Full Text | References | PDF (91.6 KB)
  • 487 Views
  • 4 CrossRef citations
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Article
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Poland
Karol Marek Klimczak & Joanna Krasodomska
Pages: 158-163
Published online: 21 Mar 2017
AbstractforThe Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Poland | Full Text | References | PDF (289.2 KB)
  • 393 Views
  • 2 CrossRef citations
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Article
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Portugal
Helena Isidro & Cláudio Pais
Pages: 164-176
Published online: 21 Mar 2017
AbstractforThe Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Portugal | Full Text | References | PDF (317.9 KB)
  • 420 Views
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Article
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Romania
Cătălin Nicolae Albu & Nadia Albu
Pages: 177-186
Published online: 21 Mar 2017
AbstractforThe Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Romania | Full Text | References | PDF (118.8 KB)
  • 517 Views
  • 3 CrossRef citations
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Article
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Slovenia
Aleš Novak & Aljoša Valentinčič
Pages: 187-198
Published online: 03 Apr 2017
AbstractforThe Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Slovenia | Full Text | References | PDF (135.9 KB)
  • 379 Views
  • 3 CrossRef citations
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Article
The Role and the Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Spain
Araceli Mora
Pages: 199-206
Published online: 11 Apr 2017
AbstractforThe Role and the Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Spain | Full Text | References | PDF (92.6 KB)
  • 421 Views
  • 2 CrossRef citations
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Article
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Sweden
Jan Marton
Pages: 207-216
Published online: 19 Mar 2017
AbstractforThe Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Sweden | Full Text | References | PDF (201.2 KB)
  • 1007 Views
  • 5 CrossRef citations
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Article
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Switzerland
Bernard Raffournier
Pages: 217-225
Published online: 22 Mar 2017
AbstractforThe Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Switzerland | Full Text | References | PDF (97.1 KB)
  • 445 Views
  • 3 CrossRef citations
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Article
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Turkey
Can Öztürk
Pages: 226-234
Published online: 23 Mar 2017
AbstractforThe Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Turkey | Full Text | References | PDF (213 KB)
  • 354 Views
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Article
The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from the UK
Jill Collis, Robin Jarvis & Len Skerratt
Pages: 235-247
Published online: 19 Mar 2017
AbstractforThe Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from the UK | Full Text | References | PDF (213.1 KB)
  • 8198 Views
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