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Value and profitan introduction to m...

Whittington, Geoffrey.

Value and profitan introduction to measurement in financial reporting /

Record Type:	Electronic resources : Monograph/item
Title/Author:	Value and profitGeoffrey Whittington.
Reminder of title:	an introduction to measurement in financial reporting /
Author:	Whittington, Geoffrey.
Published:	Cambridge :Cambridge University Press,2017.
Description:	xv, 349 p. :digital ;24 cm.
Notes:	Title from publisher's bibliographic system (viewed on 30 Aug 2017).
Subject:	Accounting.
Online resource:	https://doi.org/10.1017/9781139022378
ISBN:	9781139022378$q(electronic bk.)

Value and profitan 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: 9781139022378$q(electronic bk.)Subjects--Topical Terms:

200440
Accounting.

LC Class. No.: HF5636 / .W593 2017

Dewey Class. No.: 658.1512

Value and profitan 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.
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856 4 0 $u https://doi.org/10.1017/9781139022378