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Keywords: decision-useful financial reporting informationClose
Journal: Accounting Horizons
Accounting Horizons (2015) 29 (4): 757–776.
Published: 01 December 2015
... and use of resources. asset measurement business valuation decision-useful financial reporting information value-in-use value-in-exchange conceptual framework This article proposes an approach to asset measurement rooted in business valuation theory and practice. We employ concepts...