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000 -LEADER | |
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fixed length control field | 01554nam a22001937a 4500 |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
fixed length control field | 250410b |||||||| |||| 00| 0 eng d |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
ISBN | 9780521155885 |
Paper back/Hardbound | pbk |
041 ## - LANGUAGE CODE | |
Language code of text/sound track or separate title | eng |
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
Classification number | 658.15 |
Item number | WHI |
100 ## - MAIN ENTRY--AUTHOR NAME | |
Personal name | Whittington, Geoffrey |
245 ## - TITLE STATEMENT | |
Title | Value and profit |
Sub Title | : an introduction to measurement in financial reporting |
Statement of responsibility, etc | / Geoffrey Whittington |
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
Place of publication | Cambridge, United Kingdom |
Name of publisher | : Cambridge University Press |
Year of publication | , 2017. |
300 ## - PHYSICAL DESCRIPTION | |
Number of Pages | xv, 349 p. |
Dimensions | ; 25 cm |
504 ## - BIBLIOGRAPHY, ETC. NOTE | |
Bibliography, etc | Includes bibliographies and index |
520 ## - SUMMARY, ETC. | |
Summary, etc | 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 |
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical Term | Accounting |
942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
Koha item type | Reference |
Withdrawn status | Lost status | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Full call number | Accession Number | Price effective from | Koha item type |
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Anna Centenary Library | Anna Centenary Library | 6TH FLOOR, A WING | 20.03.2025 | 658.15 WHI | 702757 | 10.04.2025 | Reference |