TY  - BOOK
AU  - Vera Palea
PY  - 2013
CY  - Lausanne, Switzerland
PB  - Peter Lang Verlag
SN  - 9783035105612
TI  - Financial Reporting under IAS/IFRS
T2  - Theoretical Background and Capital Market Evidence – A European Perspective
DO  - 10.3726/978-3-0351-0561-2
UR  - https://www.peterlang.com/document/1053018
N2  - 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 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.
KW  - Balance Sheet, Profit and Loss Statement, Auditing, Evaluation, Finance and Investment
LA  - English
ER  -