A valued change?
Series: Accountancy ; November 2001, 108-109(2)Publication details: 2001Subject(s): Summary: 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.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS64846 (Browse shelf(Opens below)) | 2 | Available | 115712-1002 | |
| Journal article | London Journal article | ABS64846 (Browse shelf(Opens below)) | 1 | Available | 115712-1001 |
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.