IFRS and International Accounting Publications
By Eva K. Jermakowicz, Ph.D., CPA

Dr. Jermakowicz is a prolific author on business topics relating to international accounting and International Financial Reporting Standards (IFRS). She has written a number of books, refereed journal articles, and other publications.

You can contact accounting expert Dr. Jermakowicz by email or by phone at 615-963-7052.

Burton, Greg F., and Eva K. Jermakowicz. International Financial Reporting Standards: A Framework-Based Perspective. Routledge, 2015.

Epstein, Barry J., and Eva K. Jermakowicz. Wiley IFRS 2010: Interpretation and Application of International Financial Reporting Standards. Co-author of annual updates 2007 through 2010.

Epstein, Barry J., and Eva K. Jermakowicz. "IFRS Policies and Procedures." Wiley, 2008.

Wulf Inge, Eva K. Jermakowicz and Andreas Eiselt. IFRS Dictionary German/English. Wiley, 2009.

Refereed Journal Publications on Accounting Topics

Holtzblatt, M., E. K. Jermakowicz, and B. J. Epstein. 2015. Tax Heavens: Methods and Tactics for Corporate Profit Shifting. International Tax Journal, Vol. 41, No. 1, pp. 33-44.

Jermakowicz, E., A. Reinstein, and N. T. Churyk. 2014. IFRS Framework-Based Case Study: DaimlerChrysler – Adopting IFRS Accounting Policies. Journal of Accounting Education. Volume 32, Issue 3, 2014, pp. 288-304.

Harris, P., E. Jermakowicz and B. J. Epstein. 2014. A Comprehensive Illustration of U.S. GAAP Conversion to IFRS. The CPA Journal, January 2014.

Jermakowicz, E. K., R. D. Hayes, and S. B. Shanklin. 2012. Condorsement: Assimilating IFRS into U.S. GAAP. Tennessee CPA Journal, May/June 2012, Volume 57, No. 3: 16-19.

Jermakowicz, E. and R. Hayes. 2011. Framework-Based Teaching of IFRS: The Case of Deutsche Bank. Learning Objectives and Implementation Guidance. Accounting Education: an international journal. 20 (4): 399-413.

Jermakowicz, E. and R. Hayes. 2011. Framework-Based Teaching of IFRS: The Case of Deutsche Bank. Teaching Notes. Accounting Education: an international journal. 20 (4): 387-397.

Jermakowicz, E. and R. Hayes. 2011. Framework-Based Teaching of IFRS: The Case of Deutsche Bank. Accounting Education: an international journal. 20 (4): 371-385.

Jermakowicz, Eva K. and Robert D. Hayes (2011). Framework-Based Teaching of IFRS: The Case of Deutsche Bank. Accounting Education: an international journal. AE 20(4).

Jermakowicz, Eva K. and Barry J. Epstein (2011). Accounting Policy Options in IFRS. The CPA Journal, August, 2011.

Jermakowicz, Eva and Barry Jay Epstein. IFRS for SMEs - An Option for U.S. Private Entities? The Review of Business Journal (Spring), Vol.30, No. 2: 72-79.

Gornik-Tomaszewski, Sylwia and Eva K. Jermakowicz. Adopting IFRS. Guidance for U.S. Entities Under IFRS 1. The CPA Journal. March 2010.

Hayes, Robert D., Eva Jermakowicz, and Richard Banham. Can Private Entities Lead Conversion to IFRS in the United States? Tennessee CPA Journal, March/April 2010.

Epstein, Barry J., and Eva K. Jermakowicz. (2009). IFRS Converges to U.S. GAAP on Segment Reporting. Journal of Accountancy. April 2009.

Vlady, Svetlana and Eva K. Jermakowicz (2008). Foreign Currency Translation: New Accounting Standards in Australia. International Journal of Case Method Research & Application. December 2008.

"Joining the world: US companies adopting IFRS," by Eva K. Jermakowicz and Barry J. Epstein, Butterworths Journal of International Banking and Financial Law, December 2008.

Epstein, Barry J., and Eva K. Jermakowicz. (2008). Interest Capitalization: One Small Step Toward Convergence. Journal of Accountancy. May 2008.

Epstein, Barry J., and Eva K. Jermakowicz. (2008). Global Financial Reporting. The Growing Prominence of IFRS: Implications for Transactional Attorneys. Business Law International, Vol. 9, No. 1.

Jermakowicz, Eva. K., Prather-Kinsey, Jenice, and Ingeborg Wulf. (2007). The Value Relevance of Accounting Income Reported by DAX-30 German Companies. Journal of International Financial Management and Accounting, Volume 18, No. 3.

Epstein, Barry J., and Eva K. Jermakowicz. (2007). International Standards for Small and Medium-Sized Entities. The CPA Journal. October 2007.

Epstein, Barry J., and Eva K. Jermakowicz. (2007). The IFRS are Coming! International Accounting Convergence: Implications for Securities Lawyers and Other Professionals. Bloomberg Law Reports. Securities Law. Vol. 1, No. 29 (Featured Article)

Alexander, David, and Eva K. Jermakowicz. (2006). A True and Fair View of the Principles/Rules Debate. Abacus. Vol.42. No.2.

Jermakowicz, Eva K., and Sylwia Gornik-Tomaszewski (2006). IFRS and You. What are the implications of the European accounting revolution? Strategic Finance. March (Certificate of Merit Award).

Jermakowicz, Eva K., and Sylwia Gornik-Tomaszewski (2005). The Brave New World of IFRS. Financial Executive. November 2005.

Jermakowicz, Eva K. (2004). Effects of Adoption of International Financial Reporting Standards in Belgium: The Evidence from BEL-20 Companies. Accounting in Europe, Volume 1.

Gornik-Tomaszewski, Sylwia, and Eva K. Jermakowicz (2004).Inconsistent Standards Remain for Accounting for Financial Instruments. Bank Accounting & Finance, Volume 17, Number 6.

Jermakowicz, Eva K., and Sylwia Gornik-Tomaszewski (2003). IASB Issues a Standard on First-Time Adoption of International Financial Reporting Standards. Bank Accounting & Finance. Volume 17, Number 1.

Jermakowicz, Eva K., and Brian McGuire (2002). Rules-Based versus Principles-Based Accounting Standards: Potential Impact on Financial Reporting. Perspective. Autumn 2002.

Jermakowicz, Eva K. (2002). The New Accounting Standards in Poland Vis-à-Vis the International Accounting Standards and U.S. GAAP. Journal of Accounting and Finance Research. Volume 10, Number 4.

Jermakowicz, Eva K., Jane A. Johansen, Carl L. Saxby, and Daniel E. Wade (2002). Accounting Practitioners’ Opinions on the Composition of 150-Hour Accounting Programs. Journal of Accounting and Finance Research. Volume 10, Number 2.

Gornik-Tomaszewski, Sylwia, and Eva K. Jermakowicz (2001). Accounting-Based Valuation of Polish Listed Companies. Journal of International Financial Management & Accounting. Vol.ume12, Number 1.

Jermakowicz, Eva K., and Sylwia Gornik-Tomaszewski (1998). Information Content of Earnings in the Emerging Capital Market: Evidence from the Warsaw Stock Exchange. Multinational Finance Journal. Volume 2, Number 3.

Jermakowicz, Eva K., and Robert J. Hartl (1996). Price Earnings Research and the Eastern European Capital Markets: The Case of Poland. Journal of Accounting and Finance Research. Volume 2, Number 2.

Jermakowicz, Eva K., and Dolores F. Rinke (1996). The New Accounting Standards in the Czech Republic, Hungary, and Poland vis-à-vis International Accounting Standards and European Union Directives. Journal of International Accounting, Auditing and Taxation, Volume 5, Number 1.

Jermakowicz, Eva K., and Abbas Foroughi (1996). Business School Students: The Importance of Basic Knowledge for an Accounting Course. Theoretical and Practical Aspects of Management, Volume I.

Rinke, Dolores F., and Eva K. Jermakowicz (1995). The Development of the Accounting Profession in Hungary, Poland, and the Czech Republic. Socialiniai Moksali. Ekonomika, Number 3(4).

Jermakowicz, Eva K., and Walter W. Jermakowicz (1994). Business Valuation in the Privatization Process. Multinational Business Review, Volume II, Number I.

Jermakowicz, Walter W., and Eva K. Jermakowicz (1993). Privatization in Poland. First Results. Theoretical and Practical Aspects of Management, Volume 4.

Jermakowicz, Eva K. (2008). Effects of Adoption of International Financial Reporting Standards in Belgium: The Evidence from BEL-20 Companies. International Financial Reporting Standards. Editors: Christopher W. Nobes and David Alexander. Routledge.

Jermakowicz, Eva K., and Allen Hunt. (2005). Private Companies Face Financial Reporting Dilemma. Evansville Business Journal. September issue.

Jermakowicz, Eva K. (2004). Sarbanes-Oxley Act has worldwide impact. Evansville Business Journal. December issue.

Jermakowicz, Eva K., and Dolores F. Rinke (2004). The New Accounting Standards in the Czech Republic, Hungary, and Poland vis-à-vis International Accounting Standards and European Union Directives. Developments in Country Studies in International Accounting – Europe. The New Library of International Accounting. Series Editor: Christopher W. Nobes.

Jermakowicz, Eva K., and Dolores F. Rinke (1994). Comparative Analysis of New Accounting Standards in Hungary, Poland, and the Czech and Slovak Federal Republics with International Accounting Standards and the European Community Directives. The New Europe: Recent Political and Economic Implications for Accountants and Accounting. Center for International Education and Research in Accounting, University of Illinois at Urbana Champaign.

Jermakowicz, Walter W., Eva K. Jermakowicz, and Beata Konska (1994). Management Contracts as a Restructuring Tool: the Polish Experience. Privatization through Restructuring. C.E.E.P.N., Economic Development Institute of the World Bank.

Jermakowicz, Eva K., and Walter W. Jermakowicz (1993). Approaching Business Valuation in the Polish Privatization Program. Valuation and Privatization. Organization for Economic Cooperation and Development (OECD), Paris.

You can contact Dr. Jermakowicz by email or by phone at 615-963-7052.