The Economic Consequences of IFRS: The Impact of IAS 32 on Preference Shares in the Netherlands
The consequences of international accounting standards are likely to reach beyond the impact on financial statements. This paper demonstrates one of the economic implications of international standards. We focus on the impact of the IFRS regulation on preference shares (IAS 32) in the Netherlands. IAS 32 causes most preference shares to lose their classification as equity and these shares will hence be classified as liabilities. We document that for Dutch firms with preferred stock outstanding, the re
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Dokumenttyp: | workingPaper |
Erscheinungsdatum: | 2006 |
Schlagwörter: | Accounting Changes / Economic Consequences / IAS 32 / IFRS / Magnitude Effect / Preference Shares |
Sprache: | Englisch |
Permalink: | https://search.fid-benelux.de/Record/base-26833039 |
Datenquelle: | BASE; Originalkatalog |
Powered By: | BASE |
Link(s) : | http://repub.eur.nl/pub/7688 |