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Accounting in Europe, Volume 2 Issue 1 2005

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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Preface
Preface
Page 1
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Original Articles
Accession to the European Union and the Process of Accounting and Auditing Reform
Judy Day; Peter Taylor
Pages 3 – 21
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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
Lisa Evans;  Guenther Gebhardt;  Martin Hoogendoorn;  Jan Marton;  Roberto Di Pietra;  Araceli Mora;  Frank Thinggård;  Petri Vehmanen; Alfred Wagenhofer
Pages 23 – 45
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Convergence and the Implementation of a Single Set of Global Standards: The Real-life Challenge
Mary Tokar
Pages 47 – 68
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Revenue Recognition under IFRS Revisited: Conceptual Models, Current Proposals and Practical Consequences
Jens Wüstemann; Sonja Kierzek
Pages 69 – 106
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Monitoring Compliance with IFRS: Some Insights from the French Regulatory System
Thi Hong Phu Dao
Pages 107 – 135
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International Financial Reporting Convergence: Evidence from Three Continental European Countries
Pascale Delvaille;  Gabi Ebbers; Chiara Saccon
Pages 137 – 164
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Anticipating the Impact of IFRS on the Management of German Manufacturing Companies: Some Observations from a British Perspective
T. Colwyn Jones; Robert Luther
Pages 165 – 193
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The Changing Relationship between Tax and Financial Reporting in Spain
Ester Oliveras; Xavier Puig
Pages 195 – 207
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