By Vera Palea
This booklet presents the theoretical historical past and analyses capital marketplace study with regards to the IAS/IFRS adoption in Europe, that's the most vital and arguable occasions within the historical past of accounting. It adopts either an investor and an organization point of view and for that reason investigates the results of adopting IAS/IFRS at the decision-usefulness of economic reporting for traders in addition to at the businesses’ expense of capital. The booklet additionally makes a speciality of reasonable worth accounting, that is commonly controversial.
these types of matters are of substantial curiosity for traditional setters and coverage makers, whose basic goals are in reality to supply traders with important details for his or her decision-making method and to permit agencies to have entry to a extra effective and good value capital marketplace.
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Additional resources for Financial Reporting under IAS/IFRS: Theoretical Background and Capital Market Evidence - A European Perspective
Their findings show that the relation between returns and adjusted earnings is stronger than for reported earnings, thus suggesting an incremental informativeness of the former. 47 Bartov et al. (2005) focus only on firms reporting consolidated financial statements under German GAAP, US GAAP or IAS traded within the German market so as to hold constant institutional factors such as listing requirements, other disclosure requirements, regulatory environmental and other market microstructure factors which could confound results.
Firstly, whether differences in US and non-US GAAP, as summarized in the aggregate reconciliations of earnings and book value, are value relevant. That is, whether the reconciliation of accounting data to US GAAP increase the associations between accounting measures and price. Secondly, what differences in accounting practices, still reflected in the components of the reconciliation, are specifically value relevant. The idea is that if reconciliation data do not result to be value relevant, then it would be harder to argue that such data were necessary.
All these initiatives are very important as they underpin a movement towards IAS/IFRS as a single set of globally accepted accounting standards. 3. Value relevance studies on different accounting standard sets: A theoretical background Given the increasing integration of capital markets and the resulting debate over the most appropriate measurement techniques, evidence on the relative informativeness of different accounting standard sets has been considered of great importance to standard setters.
Financial Reporting under IAS/IFRS: Theoretical Background and Capital Market Evidence - A European Perspective by Vera Palea