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Deprival value and fair value: a reinterpretation and a reconciliation

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References

1988The Economic Analysis of Accounting Profitability.139 cited
1983Inflation Accounting: An Introduction to the Debate134 cited
1985The Debate on Inflation Accounting.129 cited
1988The economic analysis of accounting profitability118 cited
1975Inflation accounting : report of the Inflation Accounting Committee59 cited

Cited by

2015Measurement in Financial Reporting: Half a Century of Research and Practice29 cited
2018How fair value is both market-based and entity-specific: The irreducibility of value constellations to market prices26 cited
2010The Case for Deprival Value24 cited
2011‘Deprival value’ vs. ‘fair value’ measurement for contract liabilities: how to resolve the ‘revenue recognition’ conundrum?23 cited
2015The Purpose of Financial Reporting: The Case for Coherence in the Conceptual Framework and Standards20 cited
2015Comprehensive Income and Financial Performance Ratios: Which Potential Effects on RoE and on Firm's Performance Evaluation?20 cited
2015On the relation between the fair value option and bid-ask spreads: descriptive evidence on the recognition of credit risk changes under IFRS15 cited
2014Voluntary adoption of the consolidated financial statement and fair value accounting by italian local governments15 cited
2007Comments on deprivai value and standard setting in measurement: from a symposium to celebrate the work of Professor William T. Baxter

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15 cited