000			nam a22 4500
999			_c114281 _d114281
003			OSt
005			20190411104952.0
008			190408b ||||| |||| 00| 0 eng d
020			_a9780521155885
040			_c
082			_a658.1512 _bWHI
100			_aWhittington, Geoffrey _936932
245			_aValue and Profit: An Introduction to Measurement in Financial Reporting
260			_bCambridge University Press _c2017 _aCambridge
300			_a349p
500			_a1.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.
600			_aValue - Financial statements _936933
942			_2ddc _cLB _k658.1512 _mWHI