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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 : a research quarterly … 41 (2011) 5, pp. 491-514
Persistent link: https://www.econbiz.de/10009412875
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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 : a research quarterly … 41 (2011) 5, pp. 491-515
Persistent link: https://www.econbiz.de/10009810042
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The value relevance of "realistic reporting" : evidence from UK life insurers
Horton, Joanne - In: Accounting and business research : a research quarterly … 37 (2007) 3, pp. 175-197
Persistent link: https://www.econbiz.de/10003569666
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Conceptual frameworks of accounting: some brief reflections on theory and practice
Macve, Richard - In: Accounting and business research : a research quarterly … 40 (2010) 3, pp. 303-308
Persistent link: https://www.econbiz.de/10003992986
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The value relevance of 'realistic reporting': Evidence from UK life insurers
Horton, Joanne - In: Accounting and business research : a research quarterly … 37 (2007) 3, pp. 175-198
Persistent link: https://www.econbiz.de/10007875836
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The development of Chinese accounting and bookkeeping before 1850 : insights from the Tŏng Tài Shēng business account books (1798–1850)
Yuan, Weipeng; Macve, Richard; Ma, Debin - In: Accounting and business research : a research quarterly … 47 (2017) 4, pp. 401-430
Persistent link: https://www.econbiz.de/10011703252
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Discussion
Macve, Richard - In: Accounting and business research : a research quarterly … 40 (2010) 3, pp. 303-309
Persistent link: https://www.econbiz.de/10008438474