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Measurement in financial reporting : the need for concepts

Barth, Mary E. - In: Accounting horizons : a quarterly publication of the … 28 (2014) 2, pp. 331-352

Persistent link: https://www.econbiz.de/10010408292

Using fair value earnings to assess firm value

Barth, Mary E.; Landsman, Wayne R. - 2018

Whether fair value accounting should be used in financial reporting has been the subject of debate for many years. A key dimension to this debate is whether fair value earnings can provide information to financial statement users that is helpful in making their economic decisions. A criticism of...

Persistent link: https://www.econbiz.de/10011976309

Using fair value earnings to assess firm value

Barth, Mary E.; Landsman, Wayne R. - In: Accounting horizons : a quarterly publication of the … 32 (2018) 4, pp. 49-58

Persistent link: https://www.econbiz.de/10011979043

Fair value accounting : the eternal debate : AinE EAA symposium, May 2018

Mora, Araceli; McGeachin, Anne; Barth, Mary E.; Barker, … - In: Accounting in Europe 16 (2019) 3, pp. 237-255

Persistent link: https://www.econbiz.de/10012177178

Measurement in financial reporting

Whittington, Geoffrey - In: Abacus : a journal of accounting, finance and business … 46 (2010) 1, pp. 104-110

Persistent link: https://www.econbiz.de/10003964612

Alternatives to fair value

Whittington, Geoffrey - In: The Routledge companion to fair value and financial …, (pp. 181-195). 2007

Persistent link: https://www.econbiz.de/10003514983

Replacement costs and accounting reform in post-World War I Germany

Dean, Graeme W.; Clarke, Frank L.; Graves, Oliver F. - 1990

Persistent link: https://www.econbiz.de/10000839530

Value and profit : an introduction to measurement in financial reporting

Whittington, Geoffrey - 2017

Persistent link: https://www.econbiz.de/10011636910

The case for deprival value

Macve, Richard - In: Abacus : a journal of accounting, finance and business … 46 (2010) 1, pp. 111-119

Persistent link: https://www.econbiz.de/10003964614

Accounting for intangible assets : suggested solutions

Barker, Richard; Lennard, Andrew; Penman, Stephen H.; … - In: Accounting and business research 52 (2022) 6, pp. 601-630

Persistent link: https://www.econbiz.de/10013484635