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Is fair value fair?financial reporti...

Langendijk, H. P. A. J.

Is fair value fair?financial reporting in an international perspective /

Record Type:	Electronic resources : Monograph/item
Title/Author:	Is fair value fair?/ edited by Henk Langendijk, Dirk Swagerman, and Willem Verhoog.
Reminder of title:	financial reporting in an international perspective /
other author:	Langendijk, H. P. A. J.
Published:	Hoboken, NJ :J. Wiley,�003.
Description:	1 online resource (xi, 369 pages) :illustrations
Subject:	Financial statements. -
Online resource:	Click here for online access to this book (查閱全文) (EBSCO eBook)
ISBN:	0470862335 (electronic bk.)
ISBN:	9780470862339 (electronic bk.)

Is fair value fair?financial reporting in an international perspective /
Is fair value fair?financial reporting in an international perspective /[electronic resource] :edited by Henk Langendijk, Dirk Swagerman, and Willem Verhoog. - Hoboken, NJ :J. Wiley,�003. - 1 online resource (xi, 369 pages) :illustrations

Includes bibliographical references and index.

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 -- 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 -- 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.

Use copy

Electronic reproduction.
[S.l.] :
HathiTrust Digital Library,
2010.

Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002.

http://purl.oclc.org/DLF/benchrepro0212

ISBN: 0470862335 (electronic bk.)

OverDrive, Inc.http://www.overdrive.comSubjects--Topical Terms:

150317
Financial statements.
Index Terms--Genre/Form:

172687
Electronic books.

LC Class. No.: HF5681.B2 / I67 2003eb

Dewey Class. No.: 657/.3

Is fair value fair?financial reporting in an international perspective /
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700 1 $a Langendijk, H. P. A. J. $3 1000071066
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