Background and Case for Exit Price Accounting

• Autores: Graeme Dean
• Localización: Abacus: A journal of accounting, finance and business studies, ISSN 0001-3072, Vol. 46, Nº 1, 2010 (Ejemplar dedicado a: EAA SYMPOSIUM, TAMPERE, 13 MAY 2009—WANTED: FOUNDATIONS OF ACCOUNTING MEASUREMENT), págs. 84-96
• Idioma: inglés
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• Resumen

  • This symposium continues the search for the elusive fundamentals of accounting measurement—fundamental foundations that researchers and practitioners have for decades sought in developing a constrained optimal accounting system for reporting assets, liabilities and measuring income. Churchman (1961) noted constraints in deriving those foundations. There, he observed that associated costs and benefits differ with the many possible measurement functions. Myriad panellists' views about the proper function and other issues reveal many contestable implications that flow for measurement...