Value and Profit: An Introduction to Measurement in Financial Reporting

1.An Introduction to the Measurement Problem in Financial Accounting
2.Fundamentals
Appendix: A Numerical Example
3.Historical Cost Accounting
4.Current Value Accounting 1: Valuation
Appendix A Some Empirical Studies of Current Value Accounting
Appendix B A Numerical Illustration of Current Value Accounting
5.Inflation and the General Price Level
Appendix A Select Bibliography on Constant Purchasing Power Accounting
Appendix B A Numerical Example of Constant Purchasing Power Accounting
Appendix C Some Empirical Studies
6.Current Value Accounting 2: Capital Maintenance Concepts and Real Terms Accounting
Appendix A A Numerical Illustration of Alternative Capital Maintenance Concepts
Appendix B Empirical Evidence Relating to Alternative Capital Maintenance Concepts
7.Review.