Fair value accounting in historical perspective
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Bibliographic Information
Fair value accounting in historical perspective
Moriyama Shoten, 2014
- : hardcover
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Note
Includes bibliographical references and index
Description and Table of Contents
Table of Contents
- 1 Status and Aspects of Fair Value Accounting(Fundamental Functions of Accounting and Fair Value Measurement—From the Perspective of Distributable Income Measurement Function;Advent of Fair Value Accounting and Its Historical Background;Current Status and Issues of Fair Value Accounting;Conflict in Fair Value Accounting—The Spell of Realization Principle)
- 2 Verification of Fair Value Accounting from the Historical Perspective—From Current Value to Fair Value Measurement(The British East India Company’s Market Valuation in the Second Half of the Seventeenth Century(1664‐1694);Appearance of Current Valuation in Seventeenth and Eighteenth Century Britain—Ledger Entries of Monteage,Malcolm,Hayes and Hamilton;Significance of Current Value Information in Nineteenth Century England Corporate Accounting—Statute Companies and General Registered Companies;The Evolution of Audit Thought on Asset Verification during the Period 1880‐1940:in the UK and the US practices ほか)
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