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Present values: A proposed concepts statement

 

作者: Victor H. Brown,  

 

期刊: Journal of Corporate Accounting&Finance  （WILEY Available online 1998）
卷期: Volume 9, issue 2  

页码: 79-89

 

ISSN:1044-8136

 

年代: 1998

 

DOI:10.1002/jcaf.3970090207

 

出版商: Wiley Subscription Services, Inc., A Wiley Company

 

数据来源: WILEY

 

摘要:

AbstractFinancial accounting standards have dealt with the concept of present value for at least three decades. Yet, present value has been applied in an ad hoc, inconsistent way in financial accounting. Recently, the FASB issued a proposed statement to reconcile these problems. The author analyzes the statement and discusses its implications for CFOs.

 

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