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‘Deprival value’ vs. ‘fair value’ measurement for contract liabilities: how to resolve the ‘revenue recognition’ conundrum?
Horton, Joanne; Macve, Richard; Serafeim, George - In: Accounting and Business Research 41 (2011) 5, pp. 491-514
Revenue recognition and measurement principles can conflict with liability recognition and measurement principles. We explore here under different market conditions when the two measurement approaches coincide and when they conflict. We show that where entities expect to earn ‘super profits’...
Persistent link: https://www.econbiz.de/10010619918
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Book Reviews
Gray, Rob; Alexander, David; Rutherford, Brian; … - In: Accounting and Business Research 28 (1997) 1, pp. 83-88
Persistent link: https://www.econbiz.de/10010619879