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.
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