9783034314039 - financial reporting under ias/ifrs: theoretical background and capital market evidence – a european perspective von palea, vera (3 Ergebnisse)
Sprache: Englisch
Verlag: Peter Lang AG, Internationaler Verlag der Wissenschaften, 2013
- Hardcover
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- Hardcover
Anbieter: AHA-BUCH GmbH, Einbeck, DeutschlandAHA-BUCH GmbH
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Buch. Zustand: Neu. Druck auf Anfrage Neuware - Printed after ordering - 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 pe…rspective 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.
Sprache: Englisch
Verlag: Peter Lang Ltd. International Academic Publishers Mrz 2013, 2013
- Hardcover
- Print-on-Demand
Anbieter: BuchWeltWeit Ludwig Meier e.K., Bergisch Gladbach, DeutschlandBuchWeltWeit Ludwig Meier e.K.
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EUR 68,95
EUR 23,00 VersandVersand von Deutschland nach USAAnzahl: 2 verfügbar
Buch. Zustand: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -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 invest…or 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. 167 pp. Englisch.
