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The Case for Entry Values: A Defence of Replacement Cost · Study

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ArticleThe Case for Entry Values: A Defence of Replacement Cost

Andrew Lennard2010

Article2010

The Case for Entry Values: A Defence of Replacement Cost

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Accounting Theory and Financial Reporting Accounting and Financial Management Financial Reporting and Valuation Research

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References

1961The Theory and Measurement of Business Income 1962A tentative set of broad accounting principles for business enterprises 1970Readings in the Concept and Measurement of Income 1975Accounting values and inflation 1975Inflation accounting : report of the Inflation Accounting Committee 2006Fair value measurements 2006Deprival value and fair value: a reinterpretation and a reconciliation 1965On the Case for Dichotomizing Income

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Year2010

Typearticle

Published2010-02-24

VenueAbacus

ISSN-L0001-3072

Languageen

Citations13

Files0 public / 0

ShelfAccounting Theory and Financial Reporting

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doi10.1111/j.1467-6281.2010.00308.x

openalex_workW2162990927

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