Value and profit : an introduction to measurement in financial reporting / Geoffrey Whittington, Judge Business School, Cambridge University.
Whittington, Geoffrey| Call Number | 658.15/12 |
| Author | Whittington, Geoffrey, author. |
| Title | Value and profit : an introduction to measurement in financial reporting / Geoffrey Whittington, Judge Business School, Cambridge University. |
| Physical Description | 1 online resource (xv, 349 pages) : digital, PDF file(s). |
| Notes | Title from publisher's bibliographic system (viewed on 30 Aug 2017). |
| Summary | 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. |
| Subject | ACCOUNTING. VALUATION. PROFIT. |
| Multimedia |
Total Ratings:
0
02273nam a22003738i 4500
001
vtls001585437
003
VRT
005
20200921122700.0
006
m|||||o||d||||||||
007
cr||||||||||||
008
200921s2017||||enk o ||1 0|eng|d
020
$a 9781139022378 (ebook)
020
$z 9780521190978 (hardback)
020
$z 9780521155885 (paperback)
035
$a (UkCbUP)CR9781139022378
039
9
$y 202009211227 $z santha
040
$a UkCbUP $b eng $e rda $c UkCbUP
050
0
0
$a HF5636 $b .W593 2017
082
0
0
$a 658.15/12 $2 23
100
1
$a Whittington, Geoffrey, $e author.
245
1
0
$a Value and profit : $b an introduction to measurement in financial reporting / $c Geoffrey Whittington, Judge Business School, Cambridge University.
264
1
$a Cambridge : $b Cambridge University Press, $c 2017.
300
$a 1 online resource (xv, 349 pages) : $b digital, PDF file(s).
336
$a text $b txt $2 rdacontent
337
$a computer $b c $2 rdamedia
338
$a online resource $b cr $2 rdacarrier
500
$a Title from publisher's bibliographic system (viewed on 30 Aug 2017).
520
$a 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
0
$a ACCOUNTING.
650
0
$a VALUATION.
650
0
$a PROFIT.
776
0
8
$i Print version: $z 9780521190978
856
4
0
$u https://doi.org/10.1017/9781139022378
999
$a VIRTUA
No Reviews to Display
| Summary | 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. |
| Notes | Title from publisher's bibliographic system (viewed on 30 Aug 2017). |
| Subject | ACCOUNTING. VALUATION. PROFIT. |
| Multimedia |