haku: @author Miller, B. / yhteensä: 4
viite: 2 / 4
| Tekijä: | Miller, B. Bahnson, P. |
| Otsikko: | Four steps to useful present values |
| Lehti: | Journal of Accountancy
1996 : MAY, VOL. 181:5, p. 91-99 |
| Asiasana: | ACCOUNTING FINANCIAL REPORTING ECONOMICS |
| Kieli: | eng |
| Tiivistelmä: | The concept of present value is increasingly important in financial accounting. More and more, generally accepted accounting principles use present value techniques to assign amounts to specific assets and liabilities. Yet all of these applications have at least one material defect, creating suspicion in our minds that present values are not widely understood by CPAs and others. One hope for change is the Financial Accounting Standards Board present value measurement project. |
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