Accounting in Europe, Volume 3, Issue 1 (2006)

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Accounting in Europe, Volume 3, Issue 1 (2006)

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Editorials

Editorial
Editorial
Axel Haller & Peter Walton
Pages: 3-4
Published online: 09 Oct 2010
CitationforEditorial | Full Text | PDF (27.9 KB)
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Original Articles

Article
The Use of Fair Value in IFRS
David Cairns
Pages: 5-22
Published online: 09 Oct 2010
AbstractforThe Use of Fair Value in IFRS | Full Text | References | PDF (88.8 KB)
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Article
International Accounting Regulation and IFRS Implementation in Europe and Beyond – Experiences with First-time Adoption in Europe
Martin Hoogendoorn
Pages: 23-26
Published online: 09 Oct 2010
First Page PreviewforInternational Accounting Regulation and IFRS Implementation in Europe and Beyond – Experiences with First-time Adoption in Europe | Full Text | PDF (35.6 KB)
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Article
The IASB's Proposed Amendments to IAS 37
Henry Rees
Pages: 27-34
Published online: 09 Oct 2010
First Page PreviewforThe IASB's Proposed Amendments to IAS 37 | Full Text | PDF (57.3 KB)
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Article
Performance Reporting – The IASB's Proposed Formats of Financial Statements in the Exposure Draft of IAS 1
Frank Thinggaard, Alfred Wagenhofer, Lisa Evans, GüNther Gebhardt, Martin Hoogendoorn, Jan Marton, Roberto Di Pietra, Araceli Mora & Ken Peasnell
Pages: 35-63
Published online: 09 Oct 2010
AbstractforPerformance Reporting – The IASB's Proposed Formats of Financial Statements in the Exposure Draft of IAS 1 | Full Text | References | PDF (138 KB)
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Article
Legal Certainty, European-ness and Realpolitik
David Alexander
Pages: 65-80
Published online: 09 Oct 2010
AbstractforLegal Certainty, European-ness and Realpolitik | Full Text | References | PDF (326.1 KB)
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Article
Revenue Recognition and EU Endorsement of IFRS
Christopher W. Nobes
Pages: 81-89
Published online: 09 Oct 2010
AbstractforRevenue Recognition and EU Endorsement of IFRS | Full Text | References | PDF (63.4 KB)
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Article
True and Fair View Revisited – A Reply to Alexander and Nobes
Jens Wüstemann & Sonja Kierzek
Pages: 91-116
Published online: 09 Oct 2010
AbstractforTrue and Fair View Revisited – A Reply to Alexander and Nobes | Full Text | References | PDF (139.7 KB)
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Article
Assessing the Effect of the Transition to IFRS on Equity: The Case of the FTSE 100
Sally Aisbitt
Pages: 117-133
Published online: 09 Oct 2010
AbstractforAssessing the Effect of the Transition to IFRS on Equity: The Case of the FTSE 100 | Full Text | References | PDF (87.8 KB)
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Article
A Matter of Principle: Recent Developments in Hungarian Accounting Thought and Regulation
Katalin Borbély & Lisa Evans
Pages: 135-168
Published online: 09 Oct 2010
AbstractforA Matter of Principle: Recent Developments in Hungarian Accounting Thought and Regulation | Full Text | References | PDF (340.5 KB)
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Article
The Economic Consequences of IFRS: The Impact of IAS 32 on Preference Shares in the Netherlands
Abe De Jong, Miguel Rosellón & Patrick Verwijmeren
Pages: 169-185
Published online: 09 Oct 2010
AbstractforThe Economic Consequences of IFRS: The Impact of IAS 32 on Preference Shares in the Netherlands | Full Text | References | PDF (98 KB)
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Article
Implications of the ‘IAS Regulation’ for Research into the International Differences in Accounting Systems
Thorsten Sellhorn & Sylwia Gornik-Tomaszewski
Pages: 187-217
Published online: 09 Oct 2010
AbstractforImplications of the ‘IAS Regulation’ for Research into the International Differences in Accounting Systems | Full Text | References | PDF (164.7 KB)
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