{"product_id":"is-fair-value-fair-financial-reporting-from-an-international-perspective-9780470850282","title":"Is Fair Value Fair Financial Reporting from an","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eThe repeated failure of current external reporting mechanisms either to predict the collapse of various companies or to curb corrupt practices has kept the subject of external reporting to the fore. This book contains a selection of contributions from leading experts in the field of external reporting.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTrade Review\u003c\/b\u003e\u003cbr\u003e\"…this is a timely and useful book…\" (Professional Investor, May 2003)\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003eAbout the Editors.  \u003cp\u003eList of Abbreviations.\u003c\/p\u003e \u003cp\u003eIntroduction (W. Verhoog).\u003c\/p\u003e \u003cp\u003e1. Is fair value fair: Expert opinions on financial reporting from an international perspective: brief impressions (W. Verhoog).\u003c\/p\u003e \u003cp\u003ePart I The future of international accounting.\u003c\/p\u003e \u003cp\u003eThe model of Black and Scholes is like Newtonian physics before Einstein was born (R. Elliott).\u003c\/p\u003e \u003cp\u003eCurrent US accounting issues (N. Strauss).\u003c\/p\u003e \u003cp\u003ePart II Regulations and regulators.\u003c\/p\u003e \u003cp\u003eWe have to produce one set of unified high-quality global standards (D. Tweedie).\u003c\/p\u003e \u003cp\u003eEFRAG: a new force to be reckoned with in the reporting field (J. Van Helleman).\u003c\/p\u003e \u003cp\u003eNot partial, but full application of IAS (L. van der Tas).\u003c\/p\u003e \u003cp\u003eIAS and the European Union (K. van Hulle).\u003c\/p\u003e \u003cp\u003eIAS and legislation (J. Klaassen).\u003c\/p\u003e \u003cp\u003eShifting towards an Anglo-Saxon perspective on rules (E. Eeftink).\u003c\/p\u003e \u003cp\u003eUniform rules are important, but they must not block the view (J. den Hoed).\u003c\/p\u003e \u003cp\u003ePart III Supervision and compliance.\u003c\/p\u003e \u003cp\u003eTowards a new supervisory landscape (P. Koster).\u003c\/p\u003e \u003cp\u003eThe Enterprise and Companies Court as supervisory body (J. Willems), \u0026amp;l t;p\u0026gt; Globalisation is OK, as long as it takes account of Dutch culture (M. van Hoepen).\u003c\/p\u003e \u003cp\u003eEnforcement of IAS is crucial for the realisation of a global standard for financial reporting (R. Vergoossen).\u003c\/p\u003e \u003cp\u003ePart IV IAS and the users of financial statements.\u003c\/p\u003e \u003cp\u003eUnambiguous rules, timely reports and close supervision (P. de Vries).\u003c\/p\u003e \u003cp\u003eThe supervisory director: striking the right balance (P. van den Hoek).\u003c\/p\u003e \u003cp\u003eInsurers are lagging behind (L. Traas).\u003c\/p\u003e \u003cp\u003eDouble Dutch in financial reporting: highly flexible = extremely judgemental? (H. Langendijk).\u003c\/p\u003e \u003cp\u003eThe auditor is gratefully back on his pedestal (P. Lakeman).\u003c\/p\u003e \u003cp\u003ePart V Fair Value Accounting.\u003c\/p\u003e \u003cp\u003eThe irrepressible advance of Fair Value Accounting (M. Hoogendoorn).\u003c\/p\u003e \u003cp\u003eFrom profit smoothing to a true and fair presentation of profits at insurance companies and pension funds (A. Oosenbrug).\u003c\/p\u003e \u003cp\u003eIntroduction of Fair Value Accounting: little if any haste (K. Storm).\u003c\/p\u003e \u003cp\u003eFair Value Accounting will result in less transparency and more volatility in banks' financial reporting (B. Bruggink).\u003c\/p\u003e \u003cp\u003eFinancial statements are a result of policy and not a factor informing policy (J. Groeneveld).\u003c\/p\u003e \u003cp\u003eFinancial reporting and the search for truth (D. Swagerman).\u003c\/p\u003e \u003cp\u003eWarning signals about the application of fair value for financial instruments (T. O'Malley and P. Hofsté).\u003c\/p\u003e \u003cp\u003ePart VI \u003ci\u003eCapita selecta\u003c\/i\u003e: external financial reporting and law.\u003c\/p\u003e \u003cp\u003eIAS: right or wrong? (H. Beckman).\u003c\/p\u003e \u003cp\u003ePart VII External financial reporting and new-economy companies.\u003c\/p\u003e \u003cp\u003eThe valuation of new-economy companies (A. de Bos).\u003c\/p\u003e \u003cp\u003ePart VIII International financial reporting by governments.\u003c\/p\u003e \u003cp\u003eIPSAS and financial reporting by the Dutch government (A. Bac).\u003c\/p\u003e \u003cp\u003ePart IX The relationship between management accounting and financial accounting.\u003c\/p\u003e \u003cp\u003eInteraction between internal and external reporting (E. Vosselman).\u003c\/p\u003e \u003cp\u003ePart X Business combination accounting.\u003c\/p\u003e \u003cp\u003eA creative approach to mergers and acquisitions (J. Blommaert).\u003c\/p\u003e \u003cp\u003eEpilogue: toward a single global reporting system.\u003c\/p\u003e \u003cp\u003eIndex.\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":51455984370007,"sku":"9780470850282","price":85.5,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9780470850282.jpg?v=1755033321","url":"https:\/\/bookcurl.com\/products\/is-fair-value-fair-financial-reporting-from-an-international-perspective-9780470850282","provider":"Book Curl","version":"1.0","type":"link"}