"Deprival value" vs. "fair value" measurement for contract liabilities : how to resolve the ‘revenue recognition’ conundrum?
Year of publication: |
2011
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Authors: | Horton, Joanne ; Macve, Richard ; Serafeim, George |
Published in: |
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales. - Abingdon : Routledge, Taylor & Francis Group, ISSN 0001-4788, ZDB-ID 83112-8. - Vol. 41.2011, 5, p. 491-514
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Subject: | Bilanzielle Bewertung | Accounting valuation | Immaterielle Werte | Intangible assets | Vertrag | Contract | Performance-Messung | Performance measurement | Residualgewinn | Residual income |
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