Titlebook: Essays on the Economic Consequences of Mandatory IFRS Reporting around the world; Ulf Brüggemann Book 2011 Gabler Verlag | Springer Fachme

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Conclusion: Transition(ing) to What?,ve adoption of IFRS will enhance transparency and comparability of financial statements across countries and thus, among other benefits, one single accounting language will reinforce cross-border equity investments (e.g., EC, 2002). In this essay, we evaluate this claim by analyzing IFRS-related cha

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Introduction,ability of financial statements and hence an efficient functioning of the Community capital market and the Internal Market“ (EC, 2002, Art. 1). There is an emerging stream of empirical literature that evaluates whether these objectives have been met. This thesis contributes to this stream of literat

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The economic consequences of fair value reclassifications under IFRS, and requested to align accounting rules for European banks with those that apply to its US competitors, for which a similar reclassification option already existed under SFAS 65 and 115. In contrast, opponents of easing fair value rules, such as the British Prime Minister Gordon Brown, who stressed

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