A perspective from the IASB

Investor View ()

There has been an unprecedented number of changes to IFRS in the last year, and more are yet to come. ‘Investor view’ spoke to Stephen Cooper, formerly head of accounting and valuation at UBS, and now a member of the Board at the IASB, about the Board’s efforts to meet investors’ information needs.

Was the move to IFRS a positive one from the capital markets’ perspective?

It’s enormously positive to improve global comparability. Fifteen years ago it was difficult to assess the relative performance and position of international companies. The move to IFRS is starting to make that possible. But we are not complacent; there is still much to be done.

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