A unique survey and analysis of the theory and practice of measurement in financial accounts, covering both traditional and alternative methods.Hinweis: Dieser Artikel kann nur an eine deutsche Lieferadresse ausgeliefert werden.
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.
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.
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