Is Fair Value Fair? Financial Reporting from an International Perspective

The failure of current mechanisms to either predict the collapse of various companies or curb corrupt practises has kept the subject of external reporting to the fore. Is Fair Value Fair? Financial Reporting in an International Perspective contains contributions from many highly-respected individuals involved in external reporting, regulation and standard setting. Their contributions discuss the future of regulation application of standards supervision audit Current trends are discussed, as are ways in which the current regulatory environment could be improved.With the new IFRS regulations coming into force in 2005, financial reporting is set toface radical changes. Is Fair Value Fair? fully prepares readers for these changes and is an invaluable tool for corporate financiers and institutional investors with an interest in the regulatory environment.

Professor Henk Langendijk is currently professor of external financial reporting at Nyenrode University and professor of external financial reporting at the University of Amsterdam. He has lectured in finance at the University of Amsterdam since 1980 and previously worked at BDO and Arthur Anderson. He has contributed articles to various financial journals as well as written a number of books in the field of financial accounting. He is a member of the Advisory Council of the Limperg Instituut. In addition, he is editor-in-chief of the magazine Accounting, editor of Accountant-Adviseur and a member of the VERA steering committee on financial reporting.