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Value and Profit: An Introduction to Measurement in Financial Reporting
Geoffrey Whittington
€ 43.99
€ 39.17
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Description for Value and Profit: An Introduction to Measurement in Financial Reporting
paperback. A unique survey and analysis of the theory and practice of measurement in financial accounts, covering both traditional and alternative methods. Num Pages: 448 pages. BIC Classification: KF. Category: (U) Tertiary Education (US: College). Dimension: 228 x 152. .
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. ... Read more
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. ... Read more
Product Details
Publisher
Cambridge University Press
Format
Paperback
Publication date
2017
Condition
New
Weight
28g
Number of Pages
362
Place of Publication
Cambridge, United Kingdom
ISBN
9780521155885
SKU
V9780521155885
Shipping Time
Usually ships in 7 to 11 working days
Ref
99-18
About Geoffrey Whittington
Geoffrey Whittington is a Senior Research Associate of the Cambridge Centre for Alternative Finance, Judge Business School, Cambridge and a founding member of the International Accounting Standards Board, London (2001–6). He is the author of numerous publications and essays on financial accounting, including The Elements of Accounting (Cambridge, 1992) and The Debate on Inflation Accounting with David Tweedie (Cambridge, 1984). ... Read more
Reviews for Value and Profit: An Introduction to Measurement in Financial Reporting
'A tour de force. Professor Whittington, Britain's premier accounting academic, has produced a masterpiece. Having been an active participant through both the 'Golden Age' of accounting theory and the inflation accounting controversy and a standard setter for many years thereafter, he looks back on the twentieth-century theories of income measurement, efforts to implement aspects of them and the effect (replete ... Read more