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A benchmark for the adequacy of published financial statements

Article Abstract:

Auditors in the US, UK and in Europe have established the need for the development of a standard to measure the quality of financial reports. One method has been found to lack consistency and therefore is unsuitable as a benchmark. A second method of benchmarking is more specific but it may not be suitable in all cases. A third method entails one overriding concept and is considered to be the most suitable as a benchmark. Some British observers suggest it may be possible both the second and third methods in conjunction.

Author: Alexander, David
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 1999
Benchmarks, Benchmarking

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Is fair value accounting information relevant and reliable? Evidence from capital market research

Article Abstract:

Literature regarding the usefulness of fair value accounting information to investors is reviewed. Research findings suggest that fair values are informative to investors, but this is affected by measurement error. The IASB (International Accounting Standards Board) and FASB (Financial Accounting Standards Board) allow opportunities for future research by issuing standards regarding fair value.

Author: Landsman, Wayne R.
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2007
Management dynamics, Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors, Asset Valuation & Distribution, Practice, International Accounting Standards Board, Investors, Financial Accounting Standards Board, Asset valuation, Report

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On economic reality, representational faithfulness and the 'true and fair override'

Article Abstract:

The authors argue that the concept of 'representational faithfulness' with regards to financial reporting must rely upon standards.

Author: Alexander, David, Archer, Simon
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2003
Science & research, Research, Financial analysis

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Subjects list: Standards, Accounting, United Kingdom
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