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• catalog abstract ""The new IFRS regulations coming into force in 2005 are set to radically change the various methods of financial reporting. 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."--Jacket.".
• catalog contributor b12963498.
• catalog contributor b12963499.
• catalog contributor b12963500.
• catalog created "2003.".
• catalog date "2003".
• catalog date "2003.".
• catalog dateCopyrighted "2003.".
• catalog description ""The new IFRS regulations coming into force in 2005 are set to radically change the various methods of financial reporting. 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."--Jacket.".
• catalog description "Financial statements are a result of policy and not a factor informing policy / Groeneveld -- Financial reporting and the search for truth / Swagerman -- Warning signals about the application of fair value for financial instruments / O'Malley and Hofste -- Part VI. Capita selecta : external financial reporting and law. -- IAS : right or wrong? / Beckman -- Part VII. External financial reporting and new-economy companies. -- The valuation of new economy companies / de Bos -- Part VIII. International financial reporting by governments. -- IPSAS and financial reporting by the Dutch government / Bac -- Part IX. The relationship between management accounting and financial accounting -- Interaction between internal and external reporting / Vosselman -- Part X. Business combination accounting. -- A creative approach to mergers and acquisitons / Blommaert.".
• catalog description "Globalisation is OK, as long as it takes account of Dutch culture / van Hoepen). -- Enforcement of IAS is crucial for the realisation of a global standard for financial reporting / Vergoossen -- Part IV. IAS and the users of financial statements. -- Unambiguous rules, timely reports and close supervision / de Vries -- The supervisory director : striking the right balance / van den Hoek -- Insurers are lagging behind / Traas -- Double Dutch in financial reporting : highly flexible = extremely judgemental? / Langendijk -- The auditor is gratefully back on his pedestal / Lakeman -- Part V. Fair Value Accounting. -- The irrepressible advance of Fair Value Accounting / Hoogendoorn -- From profit smoothing to a true and fair presentation of profits at insurance companies and pension funds / Oosenbrug -- Introduction of Fair Value Accounting : little if any haste / Storm -- Fair Value Accounting will result in less transparency and more volatility in banks' financial reporting / Bruggink -- ".
• catalog description "Includes bibliographical references and index.".
• catalog description "Introduction / Verhoog -- 1. Is fair value fair : thirty expert opinions on financial reporting from an international perspective (brief impressions) / Verhoog -- Part I. The future of international accountancy. -- The model of Black & Scholes is like Newtonian physics before Einstein was born / Elliott -- Current US accounting issues / Strauss -- Part II. Regulations and regulators. -- We have to produce one set of unified high-quality global standards / Tweedie -- EFRAG : a new force to be reckoned with in the reporting field / van Helleman -- Not partial, but full application of IAS / van der Tas -- IAS and the European Union / van Hulle -- IAS and legislation / Klaassen -- Shifting towards an Anglo-Saxon perspective on rules / Eeftink -- Uniform rules are important, but they must not block the view / den Hoed -- Part III. Supervision and compliance. -- Towards a new supervisory landscape / Koster -- The Enterprise and Companies Court as supervisory body / Willems -- ".
• catalog extent "xiv, 369 p. :".
• catalog hasFormat "Is fair value fair?".
• catalog identifier "0470850280 (cased : alk. paper)".
• catalog isFormatOf "Is fair value fair?".
• catalog issued "2003".
• catalog issued "2003.".
• catalog language "eng".
• catalog publisher "Chichester, West Sussex, England ; Hoboken, NJ : J. Wiley,".
• catalog relation "Is fair value fair?".
• catalog subject "657/.3 21".
• catalog subject "Fair value Accounting.".
• catalog subject "Financial statements.".
• catalog subject "HF5681.B2 I67 2003".
• catalog subject "International business enterprises Accounting.".
• catalog tableOfContents "Financial statements are a result of policy and not a factor informing policy / Groeneveld -- Financial reporting and the search for truth / Swagerman -- Warning signals about the application of fair value for financial instruments / O'Malley and Hofste -- Part VI. Capita selecta : external financial reporting and law. -- IAS : right or wrong? / Beckman -- Part VII. External financial reporting and new-economy companies. -- The valuation of new economy companies / de Bos -- Part VIII. International financial reporting by governments. -- IPSAS and financial reporting by the Dutch government / Bac -- Part IX. The relationship between management accounting and financial accounting -- Interaction between internal and external reporting / Vosselman -- Part X. Business combination accounting. -- A creative approach to mergers and acquisitons / Blommaert.".
• catalog tableOfContents "Globalisation is OK, as long as it takes account of Dutch culture / van Hoepen). -- Enforcement of IAS is crucial for the realisation of a global standard for financial reporting / Vergoossen -- Part IV. IAS and the users of financial statements. -- Unambiguous rules, timely reports and close supervision / de Vries -- The supervisory director : striking the right balance / van den Hoek -- Insurers are lagging behind / Traas -- Double Dutch in financial reporting : highly flexible = extremely judgemental? / Langendijk -- The auditor is gratefully back on his pedestal / Lakeman -- Part V. Fair Value Accounting. -- The irrepressible advance of Fair Value Accounting / Hoogendoorn -- From profit smoothing to a true and fair presentation of profits at insurance companies and pension funds / Oosenbrug -- Introduction of Fair Value Accounting : little if any haste / Storm -- Fair Value Accounting will result in less transparency and more volatility in banks' financial reporting / Bruggink -- ".
• catalog tableOfContents "Introduction / Verhoog -- 1. Is fair value fair : thirty expert opinions on financial reporting from an international perspective (brief impressions) / Verhoog -- Part I. The future of international accountancy. -- The model of Black & Scholes is like Newtonian physics before Einstein was born / Elliott -- Current US accounting issues / Strauss -- Part II. Regulations and regulators. -- We have to produce one set of unified high-quality global standards / Tweedie -- EFRAG : a new force to be reckoned with in the reporting field / van Helleman -- Not partial, but full application of IAS / van der Tas -- IAS and the European Union / van Hulle -- IAS and legislation / Klaassen -- Shifting towards an Anglo-Saxon perspective on rules / Eeftink -- Uniform rules are important, but they must not block the view / den Hoed -- Part III. Supervision and compliance. -- Towards a new supervisory landscape / Koster -- The Enterprise and Companies Court as supervisory body / Willems -- ".
• catalog title "Is fair value fair? : financial reporting from an international perspective / edited by Henk Langendijk, Dirk Swagerman, and Willem Verhoog.".
• catalog type "text".