http://www.informaworld.com/smpp/title~content=t758874678~db=all informaworld: articles recently published in Accounting in Europe Routledge Articles recently published in Accounting in Europe RSS feed of the most recently published articles of Accounting in Europe 2009-12-01 undefined Accounting in Europe 1744-9480 weekly 1 2009-12-01T00:00+00:00 The Reform of the French Standard-Setting System: Its Peculiarities, Limits and Political Context http://www.informaworld.com/smpp/content~content=a917092669~db=all~jumptype=rss Hoarau, Christian 6 2 127 148 Accountancy and Academic/Professional Inter-dependency (or Mutual Exclusivity?) http://www.informaworld.com/smpp/content~content=a917092406~db=all~jumptype=rss Watty, Kim Kral, Bohumil Hoogendoorn, Martin Allison, Mark Pierce, Aileen Wilson, Richard M. S. 6 2 149 166 The Effects of IFRS 7 Adoption on Bank Disclosure in Europe http://www.informaworld.com/smpp/content~content=a917090255~db=all~jumptype=rss Bischof, Jannis 6 2 167 194 Does Size Influence the Suitability of the IFRS for Small and Medium-Sized Entities? - Empirical Evidence from Germany http://www.informaworld.com/smpp/content~content=a917089841~db=all~jumptype=rss Eierle, Brigitte Haller, Axel 6 2 195 230 Accounting Harmonization and Compliance in Applying IASB Standards: An Empirical Survey about the First Time Adoption of IAS 7 by Italian Listed Groups http://www.informaworld.com/smpp/content~content=a917090795~db=all~jumptype=rss Mechelli, Alessandro 6 2 231 270 Fair Value: Your Value or Mine? An Observation on the Ambiguity of the Fair Value Notion Illustrated by the Credit Crunch http://www.informaworld.com/smpp/content~content=a917089815~db=all~jumptype=rss Schmidt, Martin 6 2 271 282 Editorial http://www.informaworld.com/smpp/content~content=a912045184~db=all~jumptype=rss Walton, Peter 6 1 1 1 Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger http://www.informaworld.com/smpp/content~content=a912045530~db=all~jumptype=rss Walton, Peter Richard, Chrystelle Dick, Wolfgang Cazavan-Jeny, Anne André, Paul 6 1 3 24 The Genesis of the 2007 Conseil National de la Comptabilit é: A Case of Institutional Isomorphism? http://www.informaworld.com/smpp/content~content=a912044529~db=all~jumptype=rss Pochet, Christine Colasse, Bernard 6 1 25 55 Environmental Disclosure and the Cost of Equity: The French Case http://www.informaworld.com/smpp/content~content=a912046007~db=all~jumptype=rss Déjean, Frédérique Martinez, Isabelle 6 1 57 80 CEOs' Reports about Internal Control: A Content Analysis http://www.informaworld.com/smpp/content~content=a912044989~db=all~jumptype=rss Gumb, Bernard Noël, Christine 6 1 81 106 Back to the Origins of Positive Theories: A Contribution to an Analysis of Paradigm Changes in Accounting Research http://www.informaworld.com/smpp/content~content=a912044654~db=all~jumptype=rss Ramirez, Carlos Jeanjean, Thomas 6 1 107 126 Fair Value Accounting is the Wrong Scapegoat for this Crisis http://www.informaworld.com/smpp/content~content=a905699714~db=all~jumptype=rss Véron, Nicolas 5 2 63 69 Accounting Conservatism under IFRS http://www.informaworld.com/smpp/content~content=a905729771~db=all~jumptype=rss Hellman, Niclas 5 2 71 100 Deferred Shareholder Taxation - Implementing a Neutral Business Tax in the European Union http://www.informaworld.com/smpp/content~content=a905731502~db=all~jumptype=rss Knirsch, Deborah Niemann, Rainer 5 2 101 125 Actuarial Gains and Losses: the Choice of the Accounting Method http://www.informaworld.com/smpp/content~content=a905733012~db=all~jumptype=rss Morais, Ana Isabel 5 2 127 139 European Accounting Research - A Comment http://www.informaworld.com/smpp/content~content=a793875723~db=all~jumptype=rss Walton, Peter 5 1 1 13 A Global Forum for Accountancy Debates http://www.informaworld.com/smpp/content~content=a793871387~db=all~jumptype=rss Aggestam-Pontoppidan, Caroline 5 1 15 26 Comment on the IASB's Exposure Draft 'IFRS for Small and Medium-Sized Entities' http://www.informaworld.com/smpp/content~content=a793870032~db=all~jumptype=rss On Behalf Of The European Accounting Association's Financial Reporting Standards Committee Jarvis, Robin Eierle, Brigitte Cisi, Maurizio Chevy, Jérôme Evans, Lisa Di Pietra, Roberto 5 1 27 47 The Discount Rate: A Note on IAS 36 http://www.informaworld.com/smpp/content~content=a793875769~db=all~jumptype=rss Husmann, Sven Schmidt, Martin 5 1 49 62 An Anatomy of an IFRIC Interpretation http://www.informaworld.com/smpp/content~content=a788672388~db=all~jumptype=rss Bradbury, Michael 4 2 109 122 Convergence between US GAAP and IFRS: Acceptance of IFRS by the US Securities and Exchange Commission (SEC) http://www.informaworld.com/smpp/content~content=a788674231~db=all~jumptype=rss Erchinger, Holger Melcher, Winfried 4 2 123 139 What if IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective http://www.informaworld.com/smpp/content~content=a788673422~db=all~jumptype=rss Eberhartinger, Eva Klostermann, Margret 4 2 141 168 An Empirical Evaluation of the Costs of Harmonizing Romanian Accounting with International Regulations (EU Directives and IAS/IFRS) http://www.informaworld.com/smpp/content~content=a788672168~db=all~jumptype=rss Ionaşcu, Ion Ionaşcu, Mihaela Olimid, Lavinia Calu, Daniela Artemisa 4 2 169 206 Constituent Participation and the IASB's International Financial Reporting Interpretations Committee http://www.informaworld.com/smpp/content~content=a788673995~db=all~jumptype=rss Larson, Robert K. 4 2 207 254 IAS 39: Where Different Accounting Models Collide http://www.informaworld.com/smpp/content~content=a777037027~db=all~jumptype=rss Walton, Peter 1 1 5 16 Performance Measurement for Equity Analysis and Valuation http://www.informaworld.com/smpp/content~content=a781256289~db=all~jumptype=rss Cooper, Stephen 4 1 1 49 Stewardship and the Objectives of Financial Statements: A Comment on IASB's Preliminary Views on an Improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-Useful Financial Reporting Information http://www.informaworld.com/smpp/content~content=a781255956~db=all~jumptype=rss Lennard, Andrew 4 1 51 66 The Impact of IAS/IFRS on Polish Accounting Regulations and their Practical Implementation in Poland http://www.informaworld.com/smpp/content~content=a781254151~db=all~jumptype=rss Jaruga, Alicja Fijalkowska, Justyna Jaruga-Baranowska, Malgorzata Frendzel, Maciej 4 1 67 78 An Analysis of the Differences between IFRS and Polish Accounting Regulations: Evidence from the Financial Statements of Listed Entities on the Warsaw Stock Exchange for the Calendar Years Ending 2001, 2003 and 2004 http://www.informaworld.com/smpp/content~content=a781253549~db=all~jumptype=rss Krzywda, Danuta Schroeder, Marek 4 1 79 107 Problems and Opportunities of an International Financial Reporting Standard for Small and Medium-sized Entities. The EAA FRSC's Comment on the IASB's Discussion Paper http://www.informaworld.com/smpp/content~content=a777036366~db=all~jumptype=rss Wagenhofer, Alfred Vehmanen, Petri Thinggård, Frank Mora, Araceli Pietra, Roberto Di Marton, Jan Hoogendoorn, Martin Gebhardt, Guenther Evans, Lisa 2 1 23 45 The Changing Relationship between Tax and Financial Reporting in Spain http://www.informaworld.com/smpp/content~content=a777036368~db=all~jumptype=rss Oliveras, Ester Puig, Xavier 2 1 195 207 Editorial http://www.informaworld.com/smpp/content~content=a769606420~db=all~jumptype=rss Walton, Peter Haller, Axel 3 1 3 4 The Use of Fair Value in IFRS http://www.informaworld.com/smpp/content~content=a769610051~db=all~jumptype=rss Cairns, David 3 1 5 22 International Accounting Regulation and IFRS Implementation in Europe and Beyond - Experiences with First-time Adoption in Europe http://www.informaworld.com/smpp/content~content=a769610052~db=all~jumptype=rss Hoogendoorn, Martin 3 1 23 26 The IASB's Proposed Amendments to IAS 37 http://www.informaworld.com/smpp/content~content=a769610053~db=all~jumptype=rss Rees, Henry 3 1 27 34 Performance Reporting - The IASB's Proposed Formats of Financial Statements in the Exposure Draft of IAS 1 http://www.informaworld.com/smpp/content~content=a769606412~db=all~jumptype=rss Peasnell, Ken Mora, Araceli Pietra, Roberto Di Marton, Jan Hoogendoorn, Martin Gebhardt, GüNther Evans, Lisa Wagenhofer, Alfred Thinggaard, Frank 3 1 35 63 Legal Certainty, European-ness and Realpolitik http://www.informaworld.com/smpp/content~content=a769606413~db=all~jumptype=rss Alexander, David 3 1 65 80 Revenue Recognition and EU Endorsement of IFRS http://www.informaworld.com/smpp/content~content=a769606414~db=all~jumptype=rss Nobes, Christopher W. 3 1 81 89 True and Fair View Revisited - A Reply to Alexander and Nobes http://www.informaworld.com/smpp/content~content=a769606415~db=all~jumptype=rss Wüstemann, Jens Kierzek, Sonja 3 1 91 116 Assessing the Effect of the Transition to IFRS on Equity: The Case of the FTSE 100 http://www.informaworld.com/smpp/content~content=a769606416~db=all~jumptype=rss Aisbitt, Sally 3 1 117 133 A Matter of Principle: Recent Developments in Hungarian Accounting Thought and Regulation http://www.informaworld.com/smpp/content~content=a769606417~db=all~jumptype=rss Borbély, Katalin Evans, Lisa 3 1 135 168 The Economic Consequences of IFRS: The Impact of IAS 32 on Preference Shares in the Netherlands http://www.informaworld.com/smpp/content~content=a769606418~db=all~jumptype=rss De Jong, Abe Rosellón, Miguel Verwijmeren, Patrick 3 1 169 185 Implications of the 'IAS Regulation' for Research into the International Differences in Accounting Systems http://www.informaworld.com/smpp/content~content=a769606419~db=all~jumptype=rss Sellhorn, Thorsten Gornik-Tomaszewski, Sylwia 3 1 187 217 Accession to the European Union and the Process of Accounting and Auditing Reform http://www.informaworld.com/smpp/content~content=a777036373~db=all~jumptype=rss Taylor, Peter Day, Judy 2 1 3 21 Convergence and the Implementation of a Single Set of Global Standards: The Real-life Challenge http://www.informaworld.com/smpp/content~content=a777036369~db=all~jumptype=rss Tokar, Mary 2 1 47 68 Revenue Recognition under IFRS Revisited: Conceptual Models, Current Proposals and Practical Consequences http://www.informaworld.com/smpp/content~content=a777036371~db=all~jumptype=rss Wüstemann, Jens Kierzek, Sonja 2 1 69 106 Monitoring Compliance with IFRS: Some Insights from the French Regulatory System http://www.informaworld.com/smpp/content~content=a777036367~db=all~jumptype=rss Dao, Thi Hong Phu 2 1 107 135 International Financial Reporting Convergence: Evidence from Three Continental European Countries http://www.informaworld.com/smpp/content~content=a777036370~db=all~jumptype=rss Delvaille, Pascale Ebbers, Gabi Saccon, Chiara 2 1 137 164 Anticipating the Impact of IFRS on the Management of German Manufacturing Companies: Some Observations from a British Perspective http://www.informaworld.com/smpp/content~content=a777036372~db=all~jumptype=rss Luther, Robert Jones, T. Colwyn 2 1 165 193