Anmerkungen:
In: Information for Better Markets Series, October 2006
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments October 26, 2006 erstellt
Beschreibung:
This paper reviews the principal candidates for bases of measurement in financial reporting - historical cost, value to the business (also known as deprival value or current cost), fair value, realisable value, and value in use - explains how they work, and discusses their advantages and disadvantages