Are 20-F reconciliations between IAS and US-GAAP value-relevant? A discussion

Article Abstract:

International Accounting Standards (IAS) and US generally accepted accounting principles (US-GAAP) are both value-relevant, though the reconciliation amount for IAS earnings is value-relevant only in market-value regressions. In the undeflated model, US-GAAP earnings are priced higher than IAS earnings. The Securities and Exchange Commission is examining the possible advantages of waiving the 20-F reconciliation requirements and provide a choice between IAS and US-GAAP summary measurements.

Accounting Methods, Reporting & Disclosure, Standards, Economic aspects, Laws, regulations and rules, Accounting, United States. Securities and Exchange Commission, Financial statements, Disclosure statements (Accounting)

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The reliability of investment property fair value estimates

Article Abstract:

Research is presented concerning the understating of actual selling prices by the mandatory annual fair value estimates which are made of investment property in the United Kingdom. The reliability of appraisal estimates is discussed.

Real estate investment trusts, Real Estate Invest Trusts, Finance, Auditing, Influence, Real estate investment, Real estate investments, Valuation, Forecasting

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Similar abstracts:

• Abstracts: The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations. An examination of the voluntary recognition of acquired brand names in the United Kingdom

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