European accounting review

• 

  Año 2006, Vol. 15, Número 4

  • Editorial

    Sally Aisbitt

    págs. 3-4

    

  • The Use of Fair Value in IFRS

    David Cairns

    págs. 5-22

    

  • International Accounting Regulation and IFRS Implementation in Europe and Beyond ¿ Experiences with First-time Adoption in Europe

    Martin Hoogendoorn

    págs. 23-26

    

  • The IASB's Proposed Amendments to IAS 371

    Henry Rees

    págs. 27-34

    

  • Performance Reporting ¿ The IASB's Proposed Formats of Financial Statements in the Exposure Draft of IAS 1

    Frank Thinggaard, Jan Marton, Ken Peasnell, Martin Hoogendoorn, Roberto Di Pietra, Alfred Wagenhofer, Araceli Mora Enguídanos, Lisa Evans, Günther Gebhardt

    págs. 35-63

    

  • Legal Certainty, European-ness and Realpolitik

    Alexander David

    págs. 65-80

    

  • Revenue Recognition and EU Endorsement of IFRS

    Christopher Nobes

    págs. 81-89

    

  • True and Fair View Revisited ¿ A Reply to Alexander and Nobes

    Jens Wüstemann, Sonja Kierzek

    págs. 91-116

    

  • Assessing the Effect of the Transition to IFRS on Equity: The Case of the FTSE 100

    Sally Aisbitt

    págs. 117-133

    

  • A Matter of Principle: Recent Developments in Hungarian Accounting Thought and Regulation

    Katalin Borbély, Lisa Evans

    págs. 135-168

    

  • The Economic Consequences of IFRS: The Impact of IAS 32 on Preference Shares in the Netherlands

    Patrick Verwijmeren, Miguel Rosellón, Abe De Jong

    págs. 169-185

    

  • Implications of the `IAS Regulation¿ for Research into the International Differences in Accounting Systems

    Sylwia Gornik-Tomaszewski, Thorsten Sellhorn

    págs. 187-217