International standards have already had a measurable impact on
decisions. A survey of 187 fund managers, shown here, shows that a fifth of
those polled have sold shares after receiving IFRS data, while one in 10 have
been persuaded to hold on to stock.
The first wave of year-end results now coming through, with their significant
additional disclosures, could well have an even greater impact on investment.
- 22% have been influenced by IFRS to sell a company’s shares
- 11% report that IFRS has influenced them to hold on to shares
- 79% say that the change as a result of IFRS is significant
- 76% say that information presented before the year-end has been clear
- 76% say that IFRS makes the financial risks companies face clear
- 52% on investment fund managers admit that IFRS has already influenced a
specific investment decision
- 17% say IFRS information has influenced them not to invest
- 21% report that the impact of IFRS has already influenced them to buy a
- 73% say IFRS has had some impact on their perception of a company’s value
- 66% say the operational risk that companies assume is clear under IFRS
Link: For the latest news and analysis on IFRS, updated
every week, visit Access IFRS –
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