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Keywords: accounting measurement
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Journal Articles
Measurement in Financial Reporting: The Need for Concepts
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2014) 28 (2): 331–352.
Published: 01 June 2014
...Mary E. Barth SYNOPSIS The Conceptual Framework neither specifies the objective or definition of accounting measurement, nor provides a conceptual basis for choosing among alternative measurement bases. This paper offers a starting point for developing measurement concepts based on existing...
