This paper explores the properties of pooling of interests (merger) accounting and purchase (acquisition) accounting as … of valuation on a fair value basis and the treatment of different accounting methods. In particular, a greater use of … method of accounting for business combination, which would provide comparability across the full range of types of …

historic cost accounting, and finds that provided the required rate of return is appropriately set, this seems unlikely to be …

reinforcing steps in three areas: accounting, disclosure and risk management; the architecture of prudential regulation; and …

differences in perspective between accounting standard setters and prudential authorities. Building on previous work, we argue … could act as more of a focal point in the design of accounting standards, as greater consistency between sound risk … management practices and accounting standards can help to narrow the wedge between accounting and underlying economic valuations. …

regards micro information, significant differences in perspective between accounting standard setters and prudential … accounting standard setters and supervisory authorities is called for both in developing the final set of information and in …

Economic arguments in support of increases or decreases in accounting and auditing regulation have generally not been … calculations do not, however, provide an evaluation of whether the particular style of regulation and form of accounting and …