Narrow search
Showing 1 - 5 of 5
Cover Image
‘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
Cover Image
"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
Cover Image
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