International Accounting - Standards, Regulations, Financial Reporting (Electronic book text)

Due to the "International Accounting (IAS) Regulation" adopted by the European Parliament in 2002 (N0 1606/2002), listed companies in the EU capital markets are required to adopt IAS by 2005. This regulation is a revolutionary one, and therefore, there is a need for a research that focus on lobbying activities towards the International Accounting Standard Board (IASB). This book has an extensive research paper that focuses on the content analysis of the comment letters received by IASB. Fair value accounting has gained some special interest in recent years. The book includes two original papers on Fair Value Accounting with applications in two different countries. Experts in the field from different countries including United Kingdom, Germany, Japan, Malaysia, France, Brazil, Indonesia Italy, and the United States join forces to bring the latest development in the international accounting standards among other topics.