000			01554nam a22001937a 4500
005			20250410193231.0
008			250410b |||||||| |||| 00| 0 eng d
020			_a9780521155885 _qpbk
041			_aeng
082			_a658.15 _bWHI
100			_aWhittington, Geoffrey
245			_aValue and profit _b: an introduction to measurement in financial reporting _c/ Geoffrey Whittington
260			_aCambridge, United Kingdom _b: Cambridge University Press _c, 2017.
300			_axv, 349 p. _c; 25 cm
504			_aBib and Ref
520			_aThe 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			_aAccounting
942			_cREF
999			_c570794 _d570794