Standard-setting measurement issues and the relevance of research

Article Abstract:

The International Accounting Standards Board (IASB) framework on accounting measurement lacks guidance on measurement, which means issues regarding this topic will be hard to resolve. The debate over measurement bases used by the IASB remains unresolved. Research can help the IASB resolve these issues in financial reporting.

Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors, Asset Valuation & Distribution, Evaluation, Practice, Influence, Asset valuation, Financial research, Accounting standards, Report

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Linear information dynamics, aggregation, dividends and 'dirty surplus' accounting

Article Abstract:

The impact of firm's dividends on equity value in dirty surplus accounting practices of potential firms and individual investors under the accounting standards in United Kingdom and United States is examined.

United States, Financial Services, Finance and Insurance, DEPOSITORY INSTITUTIONS, Dividends, Dividend Policy, Analysis, Economic aspects, Financial services industry, Accounting procedures, Equity (Finance), Company dividends

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IAS 29 and the cost of holding money under hyperinflationary conditions

Article Abstract:

The role of IAS29, the financial reporting standard introduced by the International Accounting Standards Board, in alleviating the problems of financial reporting is presented.

Interpretation and construction, Inflation (Finance), Inflation (Economics), IAS29 (Standard)

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