haku: @indexterm VALUATION / yhteensä: 677
viite: 409 / 677
| Tekijä: | Vickrey, D. |
| Otsikko: | Measurement/valuation-related interpretations of fundamental accounting concepts |
| Lehti: | Journal of Business Finance and Accounting
1994 : DEC, VOL. 21:8, p. 1097-1110 |
| Asiasana: | MEASUREMENT VALUATION ACCOUNTING |
| Kieli: | eng |
| Tiivistelmä: | The goal of this article is to perform a necessary step in reconciling the measurement/valuation and information-economics perspectives on accounting information. Thus, it identifies the financial-accounting systems that can be interpreted using the language of measurement/valuation - the current-exit-value system and a reformulated version of the current-replacement-cost system. The article provides measurement/valuation-related interpretations of the concepts which logically are fundamental with respect to the current-exit-value, current-replacement-cost, and historical-cost systems. |
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