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| Author: | Ashton, R. K. |
| Title: | Value to the owner : A review and critique. |
| Journal: | Abacus
1987 : MAR, VOL. 23:1, p. 1-9 |
| Index terms: | ACCOUNTING THEORY CURRENT COST ACCOUNTING COST ACCOUNTING REPLACEMENT COSTS VALUATION |
| Language: | eng |
| Abstract: | The article takes a look at influence basic to the underlying debate in regard to the concept of value to the owner. The argument is that the concept is in several key aspects an incomplete one. No wonder that the businessmen have rejected it. The author then goes on to examine general limitations and merits of replacement cost data. |
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