| 000 | 00000cam u2200205 a 4500 | |
| 001 | 000046121592 | |
| 005 | 20251226142009 | |
| 008 | 220718s2017 enk b 001 0 eng | |
| 010 | ▼a 2017006036 | |
| 020 | ▼a 9780521190978 (hbk : alk. paper) | |
| 020 | ▼a 9780521155885 (paperback) | |
| 035 | ▼a (KERIS)REF000018334057 | |
| 040 | ▼a DLC ▼b eng ▼e rda ▼c DLC ▼d 211009 | |
| 042 | ▼a pcc | |
| 050 | 0 0 | ▼a HF5636 ▼b .W593 2017 |
| 082 | 0 0 | ▼a 658.15/12 ▼2 23 |
| 084 | ▼a 658.1512 ▼2 DDCK | |
| 090 | ▼a 658.1512 ▼b W626v | |
| 100 | 1 | ▼a Whittington, Geoffrey, ▼d 1938-, ▼e author ▼0 AUTH(211009)178503. |
| 245 | 1 0 | ▼a Value and profit : ▼b an introduction to measurement in financial reporting / ▼c Geoffrey Whittington, Judge Business School, Cambridge University. |
| 260 | ▼a Cambridge, United Kingdom : ▼b Cambridge University Press, ▼c 2017. | |
| 264 | 1 | ▼a Cambridge, United Kingdom : ▼b Cambridge University Press, ▼c 2017. |
| 300 | ▼a xv, 349 p. ; ▼c 25 cm. | |
| 336 | ▼a text ▼b txt ▼2 rdacontent | |
| 337 | ▼a unmediated ▼b n ▼2 rdamedia | |
| 338 | ▼a volume ▼b nc ▼2 rdacarrier | |
| 504 | ▼a Includes bibliographical references and index. | |
| 650 | 0 | ▼a Accounting. |
| 650 | 0 | ▼a Valuation. |
| 650 | 0 | ▼a Profit. |
| 945 | ▼a ITMT |
소장정보
| No. | 소장처 | 청구기호 | 등록번호 | 도서상태 | 반납예정일 | 예약 | 서비스 |
|---|---|---|---|---|---|---|---|
| No. 1 | 소장처 중앙도서관/서고7층/ | 청구기호 658.1512 W626v | 등록번호 111867167 (1회 대출) | 도서상태 대출가능 | 반납예정일 | 예약 | 서비스 |
컨텐츠정보
책소개
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.
A unique survey and analysis of the theory and practice of measurement in financial accounts, covering both traditional and alternative methods.
정보제공 :
목차
1. An introduction to the measurement problem in financial accounting; 2. Fundamentals; 3. Historical cost accounting; 4. Current value accounting 1; 5. Inflation and the general price level; 6. Current value systems 2: capital maintenance concepts and real terms accounting; 7. Review; Notes; Bibliography; Index.