Geoffrey Whittington (Cambridge Judge Business School)

Value and Profit

An Introduction to Measurement in Financial Reporting

• Broschiertes Buch

Produktbeschreibung

This book is a unique survey and analysis of the theory and practice of measurement in financial accounts, covering both traditional and alternative methods of measurement. It is for students on graduate or advanced undergraduate courses in financial accounting and practitioners and policy-makers concerned with accounting standards.

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Produktdetails

• Verlag: Cambridge University Press
• Seitenzahl: 362
• Erscheinungstermin: 2. Oktober 2017
• Englisch
• Abmessung: 230mm x 156mm x 24mm
• Gewicht: 530g
• ISBN-13: 9780521155885
• ISBN-10: 0521155886
• Artikelnr.: 48401025

Autorenporträt

Geoffrey Whittington is a Senior Research Associate of the Cambridge Centre for Alternative Finance, Judge Business School, Cambridge and a founding member of the International Accounting Standards Board, London (2001-6). He is the author of numerous publications and essays on financial accounting, including The Elements of Accounting (Cambridge, 1992) and The Debate on Inflation Accounting with David Tweedie (Cambridge, 1984).

Inhaltsangabe

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.