Value and Profit - An Introduction to Measurement in Financial Reporting

Informationen zum Autor 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). Klappentext A unique survey and analysis of the theory and practice of measurement in financial accounts, covering both traditional and alternative methods. Zusammenfassung 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. Inhaltsverzeichnis 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.

Product details

• Authors: Geoffrey Whittington, Geoffrey (Judge Business School Whittington
• Publisher: Cambridge University Press ELT
• Languages: English
• Product format: Paperback / Softback
• Released: 30.06.2017
• EAN: 9780521155885
• ISBN: 978-0-521-15588-5
• No. of pages: 362
• Subjects: Education and learning > Adult education/adult education classes; Social sciences, law, business > Business > Business administration; BUSINESS & ECONOMICS / Finance / General, Financial Reporting, Financial Statements