Value and Profit

Value and Profit

An Introduction to Measurement in Financial Reporting

Whittington, Geoffrey (Judge Business School, Cambridge)

Cambridge University Press






15 a 20 dias

A unique survey and analysis of the theory and practice of measurement in financial accounts, covering both traditional and alternative methods.
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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