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Value and Profit

Value and Profit

An Introduction to Measurement in Financial Reporting

Geoffrey Whittington

Cambridge University Press
Publication date : 2017-08-03

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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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About the book

Author

Geoffrey Whittington

Imprint

Cambridge University Press

Collection

n.c

Publication date

2017-08-03

Pages

n.c

Print ISBN

9780521190978

Language

English

Ebook informations

EAN PDF

9781108514422

Price

£37.98

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Print count 0

File size 3441 Ko

Informations accessibility

EAN EPUB

9781108505482

Price

£37.98

Copy count 0

Print count 0

File size 18360 Ko

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About author(s)

Geoffrey Whittington

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