Search Results - subject:"dual measurement"

Articulation, profit or loss and OCI in the IASB conceptual framework : different shades of clean (or dirty) surplus

Mourik, Carien van; Asami, Yuko Katsuo - In: Accounting in Europe 15 (2018) 2, pp. 167-192

Persistent link: https://www.econbiz.de/10011997712

Fair value accounting and its usefulness to financial statement users

Palea, Vera - In: Journal of Financial Reporting and Accounting 12 (2014), pp. 102-116

dual measurement and financial reporting system could therefore deliver more complete and useful information to financial …/Value -This paper reframes the debate on historical versus fair value accounting by explaining the reason why a dual measurement …

Persistent link: https://www.econbiz.de/10010939320

Fair value accounting and its usefulness to financial statement users

Palea, Vera - In: Journal of Financial Reporting and Accounting 12 (2014) 2, pp. 102-116

dual measurement and financial reporting system could therefore deliver more complete and useful information to financial …/value – This paper reframes the debate on historical versus fair value accounting by explaining the reason why a dual measurement …

Persistent link: https://www.econbiz.de/10014869672

Fair value accounting and its usefulness to financial statement users

Palea, Vera - In: Journal of financial reporting & accounting : JFRA 12 (2014) 2, pp. 102-116

Persistent link: https://www.econbiz.de/10010431260

Factor prices and productivity growth during the British Industrial Revolution

Antràs, Pol; Voth, Hans Joachim - Department of Economics and Business, Universitat … - 2000

This paper presents new estimates of total factor productivity growth in Britain for the period 1770–1860. We use the dual technique and argue that the estimates we derive from factor prices are of similar quality to quantity-based calculations. Our results provide further evidence, calculated...

Persistent link: https://www.econbiz.de/10005572615