首页   按字顺浏览 期刊浏览 卷期浏览 Deprival Value or Value to the Owner?—A Clarification
Deprival Value or Value to the Owner?—A Clarification

 

作者: IAN A. M. FRASER,  

 

期刊: Abacus  （WILEY Available online 1988）
卷期: Volume 24, issue 1  

页码: 86-89

 

ISSN:0001-3072

 

年代: 1988

 

DOI:10.1111/j.1467-6281.1988.tb00205.x

 

出版商: Blackwell Publishing Ltd

 

关键词: Accounting theory;Financial statements;Replacement costs

 

数据来源: WILEY

 

摘要:

A critical examination of the asset valuation concepts of value to the owner and deprival value. It is argued that these concepts are not synonymous but are, indeed, totally disparate. Specifically, replacement cost isnota measure of value to the owner.

 

点击下载:  PDF (272KB)



返 回