Income and Asset Measurement

S. J. Gray, L. G. Campbell and J. C. Shaw
Additional contact information
S. J. Gray: University of Glasgow
L. G. Campbell: Deloitte Haskins Sells
J. C. Shaw: Deloitte Haskins Sells

Chapter Chapter Thee in International Financial Reporting, 1984, pp 39-185 from Palgrave Macmillan

Abstract: Abstract This chapter is concerned with the requirements and practices relating to income measurement and asset valuation in respect of the following subjects:- (a) Inventories (b) Fixed Assets (c) Taxation (d) Research and Development (e) Leases (f) Pensions (g) Earnings per share As each of the above items can have a significant effect on a company’s financial results the user needs to know what accounting policies were adopted in order to enable an informed evaluation of the financial statements to be made.

Keywords: Unite State; Intangible Asset; Replacement Cost; Fixed Asset; International Accounting Standard (search for similar items in EconPapers)
Date: 1984
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-07442-6_5

Ordering information: This item can be ordered from
http://www.palgrave.com/9781349074426

DOI: 10.1007/978-1-349-07442-6_5

Access Statistics for this chapter

More chapters in Palgrave Macmillan Books from Palgrave Macmillan
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().