000			01225cam a2200289 4500
001			ABS64846
008			011123n2001 000 0 eng u
035			_a(Sirsi) u115712
100			_aWoodward, C.
245		2	_aA valued change?
260			_c2001
490			_aAccountancy _v November 2001, 108-109(2)
520			_aThe 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.
590			_aABS
650			_aINTERNATIONAL ACCOUNTING STANDARDS
650			_aVALUERS
650			_aFINANCIAL STATEMENTS
650			_aEUROPEAN COMMISSION
650			_aFINANCIAL REPORTING
650			_aVALUATION PRACTICE
650			_aSTANDARDISATION
650			_aSHARE PRICES
650			_aCOMPANIES
690			_aVALUATION AND INVESTMENT APPRAISAL-COMMERCIAL
700			_aPalmer, J.
942			_n0
999			_c68923 _d68923