Is Fair Value Fair?
Financial Reporting in an International Perspective
(Sprache: Englisch)
The repeated failure of current external reporting mechanisms either to predict the collapse of various companies or to curb corrupt practices has kept the subject of external reporting to the fore. This book contains a selection of contributions from...
Leider schon ausverkauft
versandkostenfrei
Buch
72.90 €
36 DeutschlandCard Punkte
sammeln
- Lastschrift, Kreditkarte, Paypal, Rechnung
- Kostenlose Rücksendung
- Ratenzahlung möglich
Produktdetails
Produktinformationen zu „Is Fair Value Fair? “
The repeated failure of current external reporting mechanisms either to predict the collapse of various companies or to curb corrupt practices has kept the subject of external reporting to the fore. This book contains a selection of contributions from leading experts in the field of external reporting.
Klappentext zu „Is Fair Value Fair? “
The failure of current mechanisms to either predict the collapse of various companies or curb corrupt practises has kept the subject of external reporting to the fore. Is Fair Value Fair? Financial Reporting in an International Perspective contains contributions from many highly-respected individuals involved in external reporting, regulation and standard setting. Their contributions discuss the future ofregulation
application of standards
supervision
audit Current trends are discussed, as are ways in which the current regulatory environment could be improved.
With the new IFRS regulations coming into force in 2005, financial reporting is set toface radical changes. Is Fair Value Fair? fully prepares readers for these changes and is an invaluable tool for corporate financiers and institutional investors with an interest in the regulatory environment.
Inhaltsverzeichnis zu „Is Fair Value Fair? “
About the Editors.List of Abbreviations.
Introduction (W. Verhoog).
1. Is fair value fair: Expert opinions on financial reporting from an international perspective: brief impressions (W. Verhoog).
Part I The future of international accounting.
The model of Black and Scholes is like Newtonian physics before Einstein was born (R. Elliott).
Current US accounting issues (N. Strauss).
Part II Regulations and regulators.
We have to produce one set of unified high-quality global standards (D. Tweedie).
EFRAG: a new force to be reckoned with in the reporting field (J. Van Helleman).
Not partial, but full application of IAS (L. van der Tas).
IAS and the European Union (K. van Hulle).
IAS and legislation (J. Klaassen).
Shifting towards an Anglo-Saxon perspective on rules (E. Eeftink).
Uniform rules are important, but they must not block the view (J. den Hoed).
Part III Supervision and compliance.
Towards a new supervisory landscape (P. Koster).
The Enterprise and CompaniesCourt as supervisory body (J. Willems), &l t;p Globalisation is OK, as long as it takes account of Dutch culture (M. van Hoepen).
Enforcement of IAS is crucial for the realisation of a global standard for financial reporting (R. Vergoossen).
Part IV IAS and the users of financial statements.
Unambiguous rules, timely reports and close supervision (P. de Vries).
The supervisory director: striking the right balance (P. van den Hoek).
Insurers are lagging behind (L. Traas).
Double Dutch in financial reporting: highly flexible = extremely judgemental? (H. Langendijk).
The auditor is gratefully back on his pedestal (P. Lakeman).
Part V Fair Value Accounting.
The irrepressible advance of Fair Value Accounting (M. Hoogendoorn).
From profit smoothing to a true and fair presentation of profits at insurance companies and pension funds (A. Oosenbrug).
Introduction of Fair Value Accounting: little if any haste (K. Storm).
Fair Value
... mehr
Accounting will result in less transparency andmore volatility in banks financial reporting (B. Bruggink).
Financial statements are a result of policy and not a factor informing policy (J. Groeneveld).
Financial reporting and the search for truth (D. Swagerman).
Warning signals about the application of fair value for financial instruments (T. O Malley and P. Hofsté).
Part VI Capita selecta : external financial reporting and law.
IAS: right or wrong? (H. Beckman).
Part VII External financial reporting and new-economy companies.
The valuation of new-economy companies (A. de Bos).
Part VIII International financial reporting by governments.
IPSAS and financial reporting by the Dutch government (A. Bac).
Part IX The relationship between management accounting and financial accounting.
Interaction between internal and external reporting (E. Vosselman).
Part X Business combination accounting.
A creative approach to mergers and acquisitions (J. Blommaert).
Epilogue: toward a single global reporting system.
Index.
Financial statements are a result of policy and not a factor informing policy (J. Groeneveld).
Financial reporting and the search for truth (D. Swagerman).
Warning signals about the application of fair value for financial instruments (T. O Malley and P. Hofsté).
Part VI Capita selecta : external financial reporting and law.
IAS: right or wrong? (H. Beckman).
Part VII External financial reporting and new-economy companies.
The valuation of new-economy companies (A. de Bos).
Part VIII International financial reporting by governments.
IPSAS and financial reporting by the Dutch government (A. Bac).
Part IX The relationship between management accounting and financial accounting.
Interaction between internal and external reporting (E. Vosselman).
Part X Business combination accounting.
A creative approach to mergers and acquisitions (J. Blommaert).
Epilogue: toward a single global reporting system.
Index.
... weniger
Autoren-Porträt
Willem Verhoog has been the Secretary of Royal NIVRA's Continuing Professional Education Committee (VERA) since 1976. He has enabled VERA to develop a CPE package with more than 100 seminars and 1000 participants each year. He is editor-in-chief of the monthly VERA Actueel journal, editorial board member of 30 different NIVRA publications, and is co-author of 7 books prior to this effort.
Bibliographische Angaben
- 2003, 384 Seiten, Maße: 23,7 cm, Leinen, Englisch
- Ed. by Henk Langendijk, Dirk Swagerman and Willem Verhoog
- Verlag: Wiley & Sons
- ISBN-10: 0470850280
- ISBN-13: 9780470850282
Sprache:
Englisch
Kommentar zu "Is Fair Value Fair?"
0 Gebrauchte Artikel zu „Is Fair Value Fair?“
| Zustand | Preis | Porto | Zahlung | Verkäufer | Rating |
|---|
Schreiben Sie einen Kommentar zu "Is Fair Value Fair?".
Kommentar verfassen