Is fair value fair?
Is fair value fair?: financial reporting from an international perspective
edited by Henk Langendijk, Dirk Swagerman, and Willem Verhoog
Publisher: Chichester, England ; J. Wiley, 2003.
ISBN: 0470850280
DDC: 657.3
LCC: HF5681
Edition: (cased : alk. paper)
Summary:
"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."--BOOK JACKET.
Notes:
Includes index.
Introduction /Willem Verhoog -- 1.Is fair value fair? Expert opinions
on financial reporting from an international perspective: brief
impressions /Willem Verhoog -- 2.The model of Black and Scholes is
like Newtonian physics before Einstein was born /Robert K. Elliott --
3.Current US accounting issues /Norman Strauss -- 4.We have to
produce one set of unified high-quality global standards /David
Tweedie -- 5.EFRAG: a new force to be reckoned with in the reporting
field /Johan van Helleman -- 6.Not partial, but full application of
IAS /Leo G. van der Tas -- 7.IAS and the European Union /Karel Van
Hulle -- 8.IAS and legislation /Jan Klaassen -- 9.Shifting towards an
Anglo-Saxon perspective on rules /Egbert Eeftink -- 10.Uniform rules
are important, but they must not block the view /Jean den Hoed --
11.Towards a new supervisory landscape /Paul M. Koster -- 12.The
Enterprise and Companies Court as supervisory body /J. (Huub) H. M.
Willems -- 13.Globalisation is OK, as long as it takes account of
Dutch culture /M. (Rien) A. van Hoepen -- 14.Enforcement of IAS is
crucial for the realisation of a global standard for financial
reporting /Ruud G. A. Vergoossen -- 15.Unambiguous rules, timely
reports and close supervision /Peter-Paul F. de Vries -- 16.The
supervisory director: striking the right balance /Paul C. van den
Hoek -- 17.Insurers are lagging behind /Lou Traas -- 18.Double Dutch
in financial reporting: highly flexible = extremely judgmental? /Henk
P. A. J. Langendijk -- 19.The auditor is gratefully back on his
pedestal /Pieter T. Lakeman -- 20.The irrepressible advance of Fair
Value Accounting /Martin N. Hoogendoorn -- 21.From profit smoothing
to a true and fair presentation of profits at insurance companies and
pension funds /Alfred Oosenbrug -- 22.Introduction of Fair Value
Accounting: little if any haste /Kees J. Storm -- 23.Fair Value
Accounting will result in less transparency and more volatility in
banks' financial reporting /Bert Bruggink -- 24.Financial statements
are a result of policy and not a factor informing policy /Joost G.
Groeneveld -- 25.Financial reporting and the search for truth /Dirk
M. Swagerman -- 26.Warning signals about the application of fair
value for financial instruments /Tricia O'Malley and Petri Hofste --
27.IAS: right or wrong? /Hans Beckman -- 28.The valuation of
new-economy companies /Auke de Bos -- 29.IPSAS and financial
reporting by the Dutch government /Aad D. Bac -- 30.Interaction
between internal and external reporting /Ed G. J. Vosselman -- 31.A
creative approach to mergers and acquisitions /Jos M. J. Blommaert --
Epilogue: Toward a single global reporting system.
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