FURTHER READING

Aisbitt, S. (2006) ‘Assessing the effect of the transition of IFRS on equity: the case of the FTSE 100’ Accounting in Europe, 3: 117–134.

André, P., Cazavan-Jeny, A., Dick, W., Richard, C. & Walton, P. (2009) ‘‘Fair value accounting and the banking crisis in 2008: shooting the messenger’ Accounting in Europe, 6: 3–24.

Barth, M., Clinch, G. & Shibano, T. (1999) ‘International accounting harmonization and global equity markets’ Journal of Accounting and Economics, 26: 201–235.

Bay, W. & Bruns, H-G. (2003) ‘Multinational companies and international capital markets’ in Walton, P., Haller, A. & Raffournier, B. International Accounting 2nd ed, Thomson Learning, London: 385–403.

Benston, G., Bromwich, M., Litan, R.E. & Wagenhofer, A. (2006) Worldwide Financial Reporting: The Development and Future of Accounting Standards, Oxford University Press, Oxford.

Bocqueraz, C. & Walton, P. (2006) ‘Creating a supranational institution: the role of the individual and the mood of the times’ Accounting History, 11: 271–288.

Bradbury, M. (2007) ‘An anatomy of an IFRIC Interpretation’ Accounting in Europe, 4: 109–122.

Cairns, D. (2006) ‘The use of fair value in IFRS’ Accounting in Europe, 3: 5–22.

Camfferman, K. & Zeff, S. (2007) Financial Reporting and Global Capital Markets: A History of the International Accounting Standards Committee, 1973–2000, Oxford University Press, Oxford.

Cooper, S. (2007) ‘Performance measurement for equity analysis and valuation’ Accounting in Europe, 4: ...

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