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 marketplace study regarding the IAS/IFRS adoption in Europe, that is probably the most very important and debatable occasions within the heritage of accounting. It adopts either an investor and an organization point of view and hence investigates the results of adopting IAS/IFRS at the decision-usefulness of economic reporting for traders in addition to at the enterprises’ price of capital. The publication additionally makes a speciality of reasonable price accounting, that's greatly controversial.
these kind of matters are of substantial curiosity for traditional setters and coverage makers, whose fundamental goals are in reality to supply traders with necessary info for his or her decision-making procedure and to permit businesses to have entry to a extra effective and good value capital industry.

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