Thursday 7th September 2006
| 09.30 - 10.00 | Registration and refreshments | |
| 10.00 - 11.30 | Plenary session: Stig Enevoldsen, Chair, Technical Expert Group, EFRAG | |
| 11.30 - 13.00 | Parallel sessions (refreshments available in the sessions) | |
| David Alexander (Birmingham Business School) and Brigitte Eierle (University of Regensburg) | Stefano Cascino and Chiara Sansone (University of Naples) | |
| Internal realism vs external realism in accounting: the UK and German true and fair view concept lessons for international accounting harmonisation | The relative and incremental value relevance of a broader measure of income | |
| Alexander Schiebel (Vienna University of Economics and Business Administration) | Richard Andrews (Leeds Metropolitan University) | |
| Value relevance of German GAAP and IFRS consolidated financial reporting: An empirical analysis on the Frankfurt Stock Exchange | Impairment under IFRS | |
| 13.00 - 14.00 | Lunch | |
| 14.00 - 15.30 | Plenary session: Jon Symonds, Chief Financial Officer AstraZeneca PLC | |
| 15.30 - 16.00 | Refreshments | |
| 16.00 - 17.30 | Parallel sessions | |
| Mattias Hamberg (Göteborg University), Jiri Novak (Uppsala University) and Mari Paananen (University of Hertfordshire) | Danuta Krzywda (Akademia Ekonomiczna w Krakowie) and Marek Schroeder (Birmingham Business School | |
| Evidence of the European IFRS adoption: the effect on intangible assets | An analysis of the differences between IFRS and Polish accounting regulations disclosed by the preparers of the financial statements of Polish listed entities in 2003 and 2004 | |
| Cristian Carini and Monica Veneziani (University of Brescia | Luísa Anacoreta (Universidade Católica Portuguesa) and Isabel Lourenço (Lisbon School of Business) | |
| Analysis of the initial impact of the IAS 38 in Italy: a survey of the TechStar companies | How comparable are quarter reports in Europe? | |
| 19.30 - till late | Conference dinner |
Friday 8th September 2006
| 09.30 - 11.00 | Plenary session: Donna Street, University of Dayton, USA | |
| 11.00 - 11.30 | Refreshments | |
| 11.30 - 13.00 | Parallel sessions | |
| Sara Helena Otal Franco (Universidad de Alcalá), Gregorio Serrano (Universidad Complutense de Madrid) and Ramiro Serrano García (Universidad de Alcalá) | Eva Eberhartinger and Margret Klostermann (Vienna University of Economics and Business Administration) | |
| Do IFRS have a systematic impact on Spanish listed groups income statement | Economics and Business Administration) | |
| David Tyrrall (Cass Business School), David Woodward (University of Southampton) and Almagoul Rakhimbekova Eurasian Industrial Association, Kazakhstan) | Jóse Carlos Lopes (Polytechnic Institute of Bragança) | |
| The relevance of International Financial Reporting Standards to a developing country: evidence from Kazakhstan | Should we trust the CAPM to find a proper discount rate for accounting measurements in the process of impairment tests | |
| 13.00 - 14.00 | Lunch | |
| 14.00 - 15.30 | AGM of the International Accounting and Finance Special Interest Group |
