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Value and profit : an introduction to measurement in financial reporting
Whittington, Geoffrey
Value and profit : an introduction to measurement in financial reporting / Geoffrey Whittington - Cambridge, United Kingdom : Cambridge University Press , 2017. - xv, 349 p. ; 25 cm
Includes bibliographies and index
The measurement methods used in financial accounting affect our perception of the value and performance of businesses by determining the amount of reported profit or loss and the resources of the business. Thus, measurement affects shareholders and other stakeholders in the business. It has even been suggested that the world financial crisis of 2007?2010 was partly due to the mis-measurement of financial instruments. In this book, Geoffrey Whittington provides a unique survey of the theory and practice of measurement in financial accounts. It seeks to define and illustrate alternative methods, using simple numerical examples, and to analyse their theoretical properties. Also, it summarises extensive empirical evidence and the historical development of ideas and practice. It is essential reading for advanced undergraduate and postgraduate students studying financial accounting, as well as practitioners and policy-makers concerned with accounting standards
9780521155885
Accounting
658.15 / WHI
Value and profit : an introduction to measurement in financial reporting / Geoffrey Whittington - Cambridge, United Kingdom : Cambridge University Press , 2017. - xv, 349 p. ; 25 cm
Includes bibliographies and index
The measurement methods used in financial accounting affect our perception of the value and performance of businesses by determining the amount of reported profit or loss and the resources of the business. Thus, measurement affects shareholders and other stakeholders in the business. It has even been suggested that the world financial crisis of 2007?2010 was partly due to the mis-measurement of financial instruments. In this book, Geoffrey Whittington provides a unique survey of the theory and practice of measurement in financial accounts. It seeks to define and illustrate alternative methods, using simple numerical examples, and to analyse their theoretical properties. Also, it summarises extensive empirical evidence and the historical development of ideas and practice. It is essential reading for advanced undergraduate and postgraduate students studying financial accounting, as well as practitioners and policy-makers concerned with accounting standards
9780521155885
Accounting
658.15 / WHI