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Book Categories |
| About the editors | ||
| List of abbreviations | ||
| Introduction | 1 | |
| 1 | Is fair value fair? Expert opinions on financial reporting from an international perspective: brief impressions | 5 |
| 2 | The model of Black and Scholes is like Newtonian physics before Einstein was born | 35 |
| 3 | Current US accounting issues | 49 |
| 4 | We have to produce one set of unified high-quality global standards | 57 |
| 5 | EFRAG: a new force to be reckoned with in the reporting field | 65 |
| 6 | Not partial, but full application of IAS | 77 |
| 7 | IAS and the European Union | 85 |
| 8 | IAS and legislation | 93 |
| 9 | Shifting towards an Anglo-Saxon perspective on rules | 103 |
| 10 | Uniform rules are important, but they must not block the view | 113 |
| 11 | Towards a new supervisory landscape | 123 |
| 12 | The Enterprise and Companies Court as supervisory body | 133 |
| 13 | Globalisation is OK, as long as it takes account of Dutch culture | 145 |
| 14 | Enforcement of IAS is crucial for the realisation of a global standard for financial reporting | 159 |
| 15 | Unambiguous rules, timely reports and close supervision | 171 |
| 16 | The supervisory director: striking the right balance | 179 |
| 17 | Insurers are lagging behind | 191 |
| 18 | Double Dutch in financial reporting: highly flexible = extremely judgmental? | 203 |
| 19 | The auditor is gratefully back on his pedestal | 215 |
| 20 | The irrepressible advance of Fair Value Accounting | 229 |
| 21 | From profit smoothing to a true and fair presentation of profits at insurance companies and pension funds | 237 |
| 22 | Introduction of Fair Value Accounting: little if any haste | 245 |
| 23 | Fair Value Accounting will result in less transparency and more volatility in banks' financial reporting | 255 |
| 24 | Financial statements are a result of policy and not a factor informing policy | 265 |
| 25 | Financial reporting and the search for truth | 273 |
| 26 | Warning signals about the application of fair value for financial instruments | 287 |
| 27 | IAS: right or wrong? | 297 |
| 28 | The valuation of new-economy companies | 313 |
| 29 | IPSAS and financial reporting by the Dutch government | 325 |
| 30 | Interaction between internal and external reporting | 335 |
| 31 | A creative approach to mergers and acquisitions | 345 |
| Epilogue: Toward a single global reporting system | 353 | |
| Index | 357 |
| Price | Condition | Delivery | Seller | Action |
| $144.00 | Digital |
| WonderClub |
Michael Marmura
reviewed Is Fair Value Fair? on June 29, 2013
Is Fair Value Fair?
Reading this for my Accounting's module.
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