Similar Search Results

"Deprival value" vs. "fair value" measurement for contract liabilities : how to resolve the ‘revenue recognition’ conundrum?

Horton, Joanne; Macve, Richard; Serafeim, George - In: Accounting and business research : a research quarterly … 41 (2011) 5, pp. 491-514

Persistent link: https://www.econbiz.de/10009412875

The case for deprival value

Macve, Richard - In: Abacus : a journal of accounting, finance and business … 46 (2010) 1, pp. 111-119

Persistent link: https://www.econbiz.de/10003964614

Does mandatory IFRS adoption improve the information environment?

Horton, Joanne; Serafeim, George; Serafeim, Ioanna - 2010

Persistent link: https://www.econbiz.de/10008662087

Market reaction to and valuation of IFRS reconciliation adjustments : first evidence from the UK

Horton, Joanne; Serafeim, George - In: Review of accounting studies 15 (2010) 4, pp. 725-751

Persistent link: https://www.econbiz.de/10008902064

‘Deprival Value’ vs ‘Fair Value’ Measurement for Contract Liabilities : How to Resolve the ‘Revenue Recognition’ Conundrum?

Horton, Joanne - 2013

Revenue recognition and measurement principles can conflict with liability recognition and measurement principles. We explore here under different market conditions when the two measurement approaches coincide and when they conflict. We show that where entities expect to earn lsquo;super...

Persistent link: https://www.econbiz.de/10012754238

Comments on panellists

Barth, Mary E. - In: Abacus : a journal of accounting, finance and business … 46 (2010) 1, pp. 120-127

Persistent link: https://www.econbiz.de/10003964620