Contemporary Issues in Accounting
Book Summary:
This text book examines the regulatory setting within which accounting operates from the context of the process of standard setting and the Conceptual Framework. Within this framework one of the most controversial areas of accounting — measurement — is examined in detail. Alternative measurement choices are considered, with intangibles and sustainability reporting being examined in more detail as they are areas with unique measurement challenges. With the increasing use of fair value measurement, we present a comprehensive analysis of this measurement basis, including its application in specific contexts.
ISBN: 9780730343530
Authors:
Michaela Rankin, Kimberly Ferlauto, Susan McGowan, Patricia McGowan
