Measurement in Financial Reporting

This paper reviews the principal candidates for bases of measurement in financial reporting - historical cost, value to the business (also known as deprival value or current cost), fair value, realisable value, and value in use - explains how they work, and discusses their advantages and disadvantages

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Year of publication:	2013
Authors:	Singleton-Green, Brian
Other Persons:	Hodgkinson, Robert (contributor)
Publisher:	[2013]: [S.l.] : SSRN
Subject:	Rechnungswesen \| Accounting \| Messung \| Measurement \| Bilanzierungsgrundsätze \| Accounting standards \| IFRS \| Jahresabschluss \| Financial statement \| Großbritannien \| United Kingdom

Extent:	1 Online-Ressource (84 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Information for Better Markets Series, October 2006 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments October 26, 2006 erstellt
Classification:	M41 - Accounting ; M48 - Government Policy and Regulation
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013074490