In this study we investigate the impact of ifrs adoption in europe and australia on the relevance of book value and earnings for equity valuation. For more than 20 years the practice of evaluating assets and liabilities at approximations of their current value also known as fair value accounting . International financial reporting standards is sold at a higher value than its book value wiley guide to fair value under ifrs . Ifrs 13 applies to ifrss that require or permit fair value measurements or disclosures and provides a single ifrs framework for measuring fair value and requires
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