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Accounting in Europe, Volume 4 Issue 2 2007

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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Original Articles
An Anatomy of an IFRIC Interpretation
Michael Bradbury
Pages 109 – 122
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Convergence between US GAAP and IFRS: Acceptance of IFRS by the US Securities and Exchange Commission (SEC)
Holger Erchinger; Winfried Melcher
Pages 123 – 139
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Refereed Papers
What if IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective
Eva Eberhartinger; Margret Klostermann
Pages 141 – 168
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Original Articles
An Empirical Evaluation of the Costs of Harmonizing Romanian Accounting with International Regulations (EU Directives and IAS/IFRS)
Ion Ionaşcu;  Mihaela Ionaşcu;  Lavinia Olimid; Daniela Artemisa Calu
Pages 169 – 206
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Refereed Papers
Constituent Participation and the IASB's International Financial Reporting Interpretations Committee
Robert K. Larson
Pages 207 – 254
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