Accounting in Europe, Volume 16, Issue 3 (2019)

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Accounting in Europe, Volume 16, Issue 3 (2019)

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Articles

Article
Fair Value Accounting: The Eternal Debate – AinE EAA Symposium, May 2018
Araceli Mora, Anne McGeachin, Mary E. Barth, Richard Barker, Alfred Wagenhofer & Peter Joos
Pages: 237-255
Published online: 18 Sep 2019
AbstractforFair Value Accounting: The Eternal Debate – AinE EAA Symposium, May 2018 | Full Text | References | PDF (664.7 KB) | EPUB
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Article
The Conceptual Framework – A ‘Long and Winding Road’ … 
Ian Dennis
Pages: 256-289
Published online: 28 Jun 2019
AbstractforThe Conceptual Framework – A ‘Long and Winding Road’ …  | Full Text | References | PDF (314.7 KB) | EPUB
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Article
The Role of Existing Regulation and Discretion in Harmonising Non-Financial Disclosure
Selena Aureli, Elisabetta Magnaghi & Federica Salvatori
Pages: 290-312
Published online: 25 Jul 2019
AbstractforThe Role of Existing Regulation and Discretion in Harmonising Non-Financial Disclosure | Full Text | References | PDF (356.3 KB) | EPUB
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Article
Has IFRS Enhanced Accounting Uniformity?
Gianfranco Siciliano
Pages: 313-339
Published online: 28 Jun 2019
AbstractforHas IFRS Enhanced Accounting Uniformity? | Full Text | References | PDF (321.3 KB) | EPUB
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Article
Reporting Comprehensive Income: The Incoherencies of the IASB System and the Possible Contribution of Economia Aziendale
David Alexander, Clelia Fiondella, Marco Maffei & Rosanna Spanò
Pages: 340-359
Published online: 01 Jun 2019
AbstractforReporting Comprehensive Income: The Incoherencies of the IASB System and the Possible Contribution of Economia Aziendale | Full Text | References | PDF (309.3 KB) | EPUB
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