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Value and Profit
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Value and Profit

Value and Profit

Geoffrey whittington (author)

448 pages, parution le 02/08/2017

Résumé

Geoffrey Whittington is a Senior Research Associate of the Cambridge Centre for Alternative Finance, Judge Business School, Cambridge and a founding member of the International Accounting Standards Board, London (2001-6). He is the author of numerous publications and essays on financial accounting, including The Elements of Accounting (Cambridge, 1992) and The Debate on Inflation Accounting with David Tweedie (Cambridge, 1984).1. An introduction to the measurement problem in financial accounting; 2. Fundamentals; 3. Historical cost accounting; 4. Current value accounting 1; 5. Inflation and the general price level; 6. Current value systems 2: capital maintenance concepts and real terms accounting; 7. Review; Notes; Bibliography; 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.HF5681.B2Financial statements.|Value.|Profit.1EnglandCambridgeGeoffrey Whittington.

Caractéristiques techniques

  PAPIER
Éditeur(s) Cambridge University Press
Auteur(s) Geoffrey whittington (author)
Parution 02/08/2017
Nb. de pages 448
Format 152 x 228
Poids 714g
EAN13 9780521155885

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