A valued change?
Woodward, C.
A valued change? - 2001 - Accountancy November 2001, 108-109(2) .
The authors consider if the requirement of listed companies to use International Accounting Standards (IAS) for their published consolidated financial statements will affect valuation practice. Examines how financial statements will change; the impact on accounts users and impact on share price. Also questions what a valuer will need to do differently. Concludes that the move to IAS should be a positive one on the valuation of companies, and simplyfy the work of valuers.
INTERNATIONAL ACCOUNTING STANDARDS
VALUERS
FINANCIAL STATEMENTS
EUROPEAN COMMISSION
FINANCIAL REPORTING
VALUATION PRACTICE
STANDARDISATION
SHARE PRICES
COMPANIES
A valued change? - 2001 - Accountancy November 2001, 108-109(2) .
The authors consider if the requirement of listed companies to use International Accounting Standards (IAS) for their published consolidated financial statements will affect valuation practice. Examines how financial statements will change; the impact on accounts users and impact on share price. Also questions what a valuer will need to do differently. Concludes that the move to IAS should be a positive one on the valuation of companies, and simplyfy the work of valuers.
INTERNATIONAL ACCOUNTING STANDARDS
VALUERS
FINANCIAL STATEMENTS
EUROPEAN COMMISSION
FINANCIAL REPORTING
VALUATION PRACTICE
STANDARDISATION
SHARE PRICES
COMPANIES