Value and profit: an introduction to measurement in financial reporting
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 bee...
Gespeichert in:
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Cambridge
Cambridge University Press
2017
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| Schlagworte: | |
| Online-Zugang: | BSB01 UBG01 Volltext |
| Zusammenfassung: | 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 |
| Beschreibung: | Title from publisher's bibliographic system (viewed on 30 Aug 2017) |
| Beschreibung: | 1 Online-Ressource (xv, 349 Seiten) |
| ISBN: | 9781139022378 |
| DOI: | 10.1017/9781139022378 |
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| discipline | Wirtschaftswissenschaften |
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| doi_str_mv | 10.1017/9781139022378 |
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| isbn | 9781139022378 |
| language | English |
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| spelling | Whittington, Geoffrey 1938- Verfasser (DE-588)135997135 aut Value and profit an introduction to measurement in financial reporting Geoffrey Whittington, Judge Business School, Cambridge University Cambridge Cambridge University Press 2017 1 Online-Ressource (xv, 349 Seiten) txt rdacontent c rdamedia cr rdacarrier Title from publisher's bibliographic system (viewed on 30 Aug 2017) 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 Börsenberichterstattung (DE-588)4425143-9 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Finanzbuchhaltung (DE-588)4113562-3 gnd rswk-swf Profit Valuation Accounting Finanzbuchhaltung (DE-588)4113562-3 s Rechnungslegung (DE-588)4128343-0 s Börsenberichterstattung (DE-588)4425143-9 s DE-604 Print version Druck-Ausgabe 9780521190978 https://doi.org/10.1017/9781139022378 Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Whittington, Geoffrey 1938- Value and profit an introduction to measurement in financial reporting Börsenberichterstattung (DE-588)4425143-9 gnd Rechnungslegung (DE-588)4128343-0 gnd Finanzbuchhaltung (DE-588)4113562-3 gnd |
| subject_GND | (DE-588)4425143-9 (DE-588)4128343-0 (DE-588)4113562-3 |
| title | Value and profit an introduction to measurement in financial reporting |
| title_auth | Value and profit an introduction to measurement in financial reporting |
| title_exact_search | Value and profit an introduction to measurement in financial reporting |
| title_exact_search_txtP | Value and profit an introduction to measurement in financial reporting |
| title_full | Value and profit an introduction to measurement in financial reporting Geoffrey Whittington, Judge Business School, Cambridge University |
| title_fullStr | Value and profit an introduction to measurement in financial reporting Geoffrey Whittington, Judge Business School, Cambridge University |
| title_full_unstemmed | Value and profit an introduction to measurement in financial reporting Geoffrey Whittington, Judge Business School, Cambridge University |
| title_short | Value and profit |
| title_sort | value and profit an introduction to measurement in financial reporting |
| title_sub | an introduction to measurement in financial reporting |
| topic | Börsenberichterstattung (DE-588)4425143-9 gnd Rechnungslegung (DE-588)4128343-0 gnd Finanzbuchhaltung (DE-588)4113562-3 gnd |
| topic_facet | Börsenberichterstattung Rechnungslegung Finanzbuchhaltung |
| url | https://doi.org/10.1017/9781139022378 |
| work_keys_str_mv | AT whittingtongeoffrey valueandprofitanintroductiontomeasurementinfinancialreporting |