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Accounting in Europe, Volume 6 Issue 2 2009

The international scholarly journal of the European Accounting Association
ISSN: 1744-9499 (electronic) 1744-9480 (paper)
Publication Frequency: 2 issues per year
Publisher: Routledge
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Issues in European accounting
The Reform of the French Standard-Setting System: Its Peculiarities, Limits and Political Context
Christian Hoarau
Pages 127 – 148
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Accountancy and Academic/Professional Inter-dependency (or Mutual Exclusivity?)
Richard M. S. Wilson;  Aileen Pierce;  Mark Allison;  Martin Hoogendoorn;  Bohumil Kral; Kim Watty
Pages 149 – 166
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Refereed articles
The Effects of IFRS 7 Adoption on Bank Disclosure in Europe
Jannis Bischof
Pages 167 – 194
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Does Size Influence the Suitability of the IFRS for Small and Medium-Sized Entities? – Empirical Evidence from Germany
Brigitte Eierle; Axel Haller
Pages 195 – 230
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Accounting Harmonization and Compliance in Applying IASB Standards: An Empirical Survey about the First Time Adoption of IAS 7 by Italian Listed Groups
Alessandro Mechelli
Pages 231 – 270
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Fair Value: Your Value or Mine? An Observation on the Ambiguity of the Fair Value Notion Illustrated by the Credit Crunch
Martin Schmidt
Pages 271 – 282
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