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Titlebook: Essays on the Economic Consequences of Mandatory IFRS Reporting around the world; Ulf Brüggemann Book 2011 Gabler Verlag | Springer Fachme

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書目名稱Essays on the Economic Consequences of Mandatory IFRS Reporting around the world
編輯Ulf Brüggemann
視頻videohttp://file.papertrans.cn/316/315374/315374.mp4
叢書名稱Quantitatives Controlling
圖書封面Titlebook: Essays on the Economic Consequences of Mandatory IFRS Reporting around the world;  Ulf Brüggemann Book 2011 Gabler Verlag | Springer Fachme
描述Many listed companies around the world are required to prepare their consolidated accounts according to International Financial Reporting Standards (IFRS) since fiscal year 2005. Ulf Brüggemann discusses and empirically investigates the economic consequences of this mandatory switch to IFRS. He provides evidence that cross-border investments by individual investors increased following the introduction of IFRS. However, he also finds that uneven implementation of IFRS and its impact on contractual outcomes whose features vary substantially across countries are likely to dampen the benefits of uniform accounting standards. Taken together, his analysis shows that mandatory IFRS reporting has the potential to produce both intended and unintended consequences.
出版日期Book 2011
關(guān)鍵詞Fair value accounting; IAS 39; Individual investors; International Financial Reporting Standards; Intern
版次1
doihttps://doi.org/10.1007/978-3-8349-6952-1
isbn_softcover978-3-8349-3169-6
isbn_ebook978-3-8349-6952-1Series ISSN 2945-8390 Series E-ISSN 2945-8404
issn_series 2945-8390
copyrightGabler Verlag | Springer Fachmedien Wiesbaden GmbH, Wiesbaden 2011
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The economic consequences of fair value reclassifications under IFRS,lax fair value accounting. These amendments leave banks reporting under IFRS with the choice to retroactively reclassify financial assets that were previously measured at fair value into categories which require measurement at amortized cost, i.e. to effectively abandon fair value accounting for the
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https://doi.org/10.1007/978-3-8349-6952-1Fair value accounting; IAS 39; Individual investors; International Financial Reporting Standards; Intern
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978-3-8349-3169-6Gabler Verlag | Springer Fachmedien Wiesbaden GmbH, Wiesbaden 2011
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Essays on the Economic Consequences of Mandatory IFRS Reporting around the world978-3-8349-6952-1Series ISSN 2945-8390 Series E-ISSN 2945-8404
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