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Value and profit[electronic resource...

Whittington, Geoffrey.

Value and profit[electronic resource] :an introduction to measurement in financial reporting /

紀錄類型:	書目-電子資源 : Monograph/item
杜威分類號:	658.1512
書名/作者:	Value and profit : an introduction to measurement in financial reporting // Geoffrey Whittington.
作者:	Whittington, Geoffrey.
出版者:	Cambridge : : Cambridge University Press,, 2017.
面頁冊數:	xv, 349 p. : : digital ;; 24 cm.
附註:	Title from publisher's bibliographic system (viewed on 30 Aug 2017).
標題:	Accounting.
標題:	Valuation.
標題:	Profit.
ISBN:	9781139022378
ISBN:	9780521190978
ISBN:	9780521155885
摘要、提要註:	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.
電子資源:	https://doi.org/10.1017/9781139022378

Value and profit[electronic resource] :an introduction to measurement in financial reporting /
Whittington, Geoffrey.

Value and profitan introduction to measurement in financial reporting /[electronic resource] :Geoffrey Whittington. - Second edition. - Cambridge :Cambridge University Press,2017. - xv, 349 p. :digital ;24 cm.

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.

ISBN: 9781139022378Subjects--Topical Terms:

177361
Accounting.

LC Class. No.: HF5636 / .W593 2017

Dewey Class. No.: 658.1512

Value and profit[electronic resource] :an introduction to measurement in financial reporting /
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245 1 0 $a Value and profit $h [electronic resource] : $b an introduction to measurement in financial reporting / $c Geoffrey Whittington.
250 $a Second edition.
260 $a Cambridge : $b Cambridge University Press, $c 2017.
300 $a xv, 349 p. : $b digital ; $c 24 cm.
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. $3 177361
650 0 $a Valuation. $3 435385
650 0 $a Profit. $3 336815
856 4 0 $u https://doi.org/10.1017/9781139022378

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