MARC Record from harvard_bibliographic_metadata

LEADER: 04377pam a22003614a 4500
001 009196920-4
005 20030920142448.0
008 021105s2003 enka 001 0 eng
010 $a 2002191094
020 $a0470850280 (cased : alk. paper)
035 0 $aocm51022731
040 $aDLC$cDLC$dYDX
042 $apcc
050 00 $aHF5681.B2$bI67 2003
082 00 $a657/.3$221
245 00 $aIs fair value fair? :$bfinancial reporting from an international perspective /$cedited by Henk Langendijk, Dirk Swagerman, and Willem Verhoog.
260 $aChichester, West Sussex, England ;$aHoboken, NJ :$bJ. Wiley,$c2003.
300 $axiv, 369 p. :$bill. ;$c24 cm.
500 $aIncludes index.
504 $aIncludes bibliographical references and index.
505 0 $aIntroduction / Verhoog -- 1. Is fair value fair : thirty expert opinions on financial reporting from an international perspective (brief impressions) / Verhoog -- Part I. The future of international accountancy. -- The model of Black & Scholes is like Newtonian physics before Einstein was born / Elliott -- Current US accounting issues / Strauss -- Part II. Regulations and regulators. -- We have to produce one set of unified high-quality global standards / Tweedie -- EFRAG : a new force to be reckoned with in the reporting field / van Helleman -- Not partial, but full application of IAS / van der Tas -- IAS and the European Union / van Hulle -- IAS and legislation / Klaassen -- Shifting towards an Anglo-Saxon perspective on rules / Eeftink -- Uniform rules are important, but they must not block the view / den Hoed -- Part III. Supervision and compliance. -- Towards a new supervisory landscape / Koster -- The Enterprise and Companies Court as supervisory body / Willems --
505 0 $aGlobalisation is OK, as long as it takes account of Dutch culture / van Hoepen). -- Enforcement of IAS is crucial for the realisation of a global standard for financial reporting / Vergoossen -- Part IV. IAS and the users of financial statements. -- Unambiguous rules, timely reports and close supervision / de Vries -- The supervisory director : striking the right balance / van den Hoek -- Insurers are lagging behind / Traas -- Double Dutch in financial reporting : highly flexible = extremely judgemental? / Langendijk -- The auditor is gratefully back on his pedestal / Lakeman -- Part V. Fair Value Accounting. -- The irrepressible advance of Fair Value Accounting / Hoogendoorn -- From profit smoothing to a true and fair presentation of profits at insurance companies and pension funds / Oosenbrug -- Introduction of Fair Value Accounting : little if any haste / Storm -- Fair Value Accounting will result in less transparency and more volatility in banks' financial reporting / Bruggink --
505 0 $aFinancial statements are a result of policy and not a factor informing policy / Groeneveld -- Financial reporting and the search for truth / Swagerman -- Warning signals about the application of fair value for financial instruments / O'Malley and Hofste -- Part VI. Capita selecta : external financial reporting and law. -- IAS : right or wrong? / Beckman -- Part VII. External financial reporting and new-economy companies. -- The valuation of new economy companies / de Bos -- Part VIII. International financial reporting by governments. -- IPSAS and financial reporting by the Dutch government / Bac -- Part IX. The relationship between management accounting and financial accounting -- Interaction between internal and external reporting / Vosselman -- Part X. Business combination accounting. -- A creative approach to mergers and acquisitons / Blommaert.
520 1 $a"The new IFRS regulations coming into force in 2005 are set to radically change the various methods of financial reporting. Is Fair Value Fair? fully prepares readers for these changes and is an invaluable tool for corporate financiers and institutional investors with an interest in the regulatory environment."--Jacket.
650 0 $aFair value$xAccounting.
650 0 $aInternational business enterprises$xAccounting.
650 0 $aFinancial statements.
700 1 $aLangendijk, H. P. A. J.
700 1 $aSwagerman, Dirk,$d1949-
700 1 $aVerhoog, Willem,$d1950-
776 08 $iOnline version:$tIs fair value fair?$dHoboken, NJ : J. Wiley, ©2003$w(OCoLC)646903709
988 $a20030920
906 $0DLC