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

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.
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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