Download E-books Financial Reporting under IAS/IFRS: Theoretical Background and Capital Market Evidence - A European Perspective PDF

By Vera Palea

This booklet presents the theoretical heritage and analyses capital industry study on the topic of the IAS/IFRS adoption in Europe, that is probably the most vital and debatable occasions within the heritage of accounting. It adopts either an investor and an organization standpoint and accordingly investigates the consequences of adopting IAS/IFRS at the decision-usefulness of monetary reporting for traders in addition to at the organisations’ price of capital. The publication additionally makes a speciality of reasonable price accounting, that is generally controversial.
most of these concerns are of substantial curiosity for traditional setters and coverage makers, whose fundamental goals are in truth to supply traders with priceless info for his or her decision-making approach and to permit companies to have entry to a extra effective and low-priced capital industry.

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