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Draft for discussion at ICAEW IISC meeting, 20th June 2005 - page 4 / 51

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Research areas include:

  • What does ‘fair value’ mean and what is its role in accounting?

  • Modern finance theory and ‘MCEV’

  • What are remaining differences between ‘realistic valuation of liabilities’ vs. EEV—conceptual and practical??

  • Incremental information content/ ‘value relevance’ of EV numbers for insurers’ share-prices

  • EV values in prospectuses/mergers and in takeovers of closed funds

  • Institutional factors explaining lack of enthusiasm from IASB/ASB for EVs in ‘main accounts’ (cf. acquisition ‘fair values’, bancassurers and Irish life insurers).

  • International differences in industry/professional/regulatory/tax views

  • ‘EV’ disclosures as OFR: will OFR become the most important part of the financial reporting package?

  • Links to general IASB/FASB/ASB etc. projects on: fair values; ‘revenue recognition’ and liability measurement; performance reporting; conceptual framework (e.g. ‘liabilities’ and ‘equity’)

  • Potential roles of Actuarial Standards Board under FRC oversight and of IAA’s proposed standards regarding IFRS

  • Internal bases for pricing, control, and managerial performance evaluation and rewards

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