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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
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‘Deprival Value’ vs ‘Fair Value’ Measurement for Contract Liabilities : How to Resolve the ‘Revenue Recognition’ Conundrum?
Horton, Joanne - 2013
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 lsquo;super...
Persistent link: https://www.econbiz.de/10012754238