Value to the Owner: A Review and Critique
作者:
R. K. ASHTON,
期刊:
Abacus
(WILEY Available online 1987)
卷期:
Volume 23,
issue 1
页码: 1-9
ISSN:0001-3072
年代: 1987
DOI:10.1111/j.1467-6281.1987.tb00134.x
出版商: Blackwell Publishing Ltd
关键词: Accounting theory;Current cost accounting;Replacement cost accounting;Valuation
数据来源: WILEY
摘要:
This paper examines the conceptual basis underlying the concept of value to the owner and the contributions to the debate by Solomons (1966) and Baxter (1971, 1975). It is argued that the concept is deficient in a number of respects and it is therefore not surprising that it has been rejected by businessmen. The paper argues that the concept is an unnecessary appendage to the case for reporting some form of replacement cost information. The paper then examines the merits and more general limitations of replacement cost data.
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