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Internationalization Of German Accounting - Do Fair-Value Valuations Lead To A Higher Quality Financial Reporting?


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  • Bodo Runzheimer

    (Pforzheim University, Germany)

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    In order to achieve a satisfactory solution to the current problems in reporting procedures, it would be necessary to conduct intensive discussions and build a consensus on these issues. However, such a discussion should not be focused on value alone, as the case used to be in the past on the basis of the English concept of ‘fair value’. Admittedly, it is rather difficult to argue against a ‚fair’ valuation. It is possible that fair value will re-emerge in the future more strongly as ‘current exit value’. It seems indispensable to include the economics of regulation more intensively into corporate practice and research.

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    Bibliographic Info

    Article provided by Faculty of Economics in Osijek, Croatia in its journal Interdisciplinary Management Research.

    Volume (Year): 6 (2010)
    Issue (Month): ()
    Pages: 820-842

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    Handle: RePEc:osi:journl:v:6:y:2010:p:820-842

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    Related research

    Keywords: internationalization of accounting; corporate financial reporting; International Reporting Standards; fair-value valuation; decision making utility; behaviour control; corporate governance;

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