THE MEASUREMENT BASES AND THE ANALYSIS OFTHOSE FOR QUALITATIVE CHARACTERISTICS OF FINANCIAL STATEMENTS

Hikmet Ulusan ()
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Hikmet Ulusan: Bozok University

Anadolu University Journal of Social Sciences, 2008, vol. 8, issue 1, 129-154

Abstract: The measurement bases of assets and liabilities for financial reporting are basically included: historical cost, replacement cost, net realizable value, value in use, deprival value and fair value. The first part of this study deals with the measurement bases of assets and liabilities for financial reporting. In the second part, the measurement bases for the qualitative characteristics that determine the usefulness of information provided in financial statements areanalyzed.

Keywords: Measurement Bases; Historical Cost; Replacement Cost; Net Realizable Value; Value in Use; Deprival Value; Fair Value (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:and:journl:v:8:y:2008:i:1:p:129-154

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