Value and Profit: An Introduction to Measurement in Financial Reporting

ISBN-13: 9780521190978 / Angielski / Twarda / 2017 / 362 str.

Geoffrey Whittington

Opis

A unique survey and analysis of the theory and practice of measurement in financial accounts, covering both traditional and alternative methods.

Recenzje

'Having worked as a distinguished academic and a leading standard-setter for many years, Whittington has an understanding second to none of the complex and important problems in accounting measurement. In this book he deploys impressive communication skills to make that understanding accessible to a wide readership. An invaluable guide to a subject which is critical to many major economic decisions, but widely misunderstood.' Geoff Meeks, University of Cambridge

Spis treści

1. An introduction to the measurement problem in financial accounting; 2. Fundamentals; 3. Historical cost accounting; 4. Current value accounting 1; 5. Inflation and the general price level; 6. Current value systems 2: capital maintenance concepts and real terms accounting; 7. Review; Notes; Bibliography; Index.