Financial Reporting under IAS/IFRS : Theoretical Background and Capital Market Evidence – A European Perspective
New
by
Vera Palea
Book Details
Format
Hardback or Cased Book
ISBN-10
3034314035
ISBN-13
9783034314039
Edition
New
Publisher
Peter Lang AG, Internationaler Verlag der Wissenschaften
Imprint
Peter Lang AG, Internationaler Verlag der Wissensc
Country of Manufacture
CH
Country of Publication
GB
Publication Date
Mar 18th, 2013
Print length
167 Pages
Weight
340 grams
Dimensions
21.60 x 15.00 x 1.40 cms
Product Classification:
Economic theory & philosophyAccounting: study & revision guidesBudgeting & financial management
Ksh 9,450.00
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This book focuses on the effects of the IAS/IFRS adoption in Europe. It investigates the decision-usefulness of financial reporting under IAS/IFRS for investors, it assesses the IAS/IFRS effects on the firms’ cost of capital and discusses financial reporting quality under fair value accounting.
This book provides the theoretical background and analyses capital market research related to the IAS/IFRS adoption in Europe, which is one of the most important and controversial events in the history of accounting. It adopts both an investor and a firm perspective and therefore investigates the effects of adopting IAS/IFRS on the decision-usefulness of financial reporting for investors as well as on the firms’ cost of capital. The book also focuses on fair value accounting, which is widely controversial.
All these issues are of considerable interest for standard setters and policy makers, whose primary aims are in fact to provide investors with useful information for their decision-making process and to allow firms to have access to a more efficient and cost-effective capital market.
All these issues are of considerable interest for standard setters and policy makers, whose primary aims are in fact to provide investors with useful information for their decision-making process and to allow firms to have access to a more efficient and cost-effective capital market.
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