Portal de Periódicos da CAPES

The Case for Entry Values: A Defence of Replacement Cost

2010; Wiley; Volume: 46; Issue: 1 Linguagem: Inglês

10.1111/j.1467-6281.2010.00308.x

1467-6281

Andrew Lennard,

Financial Reporting and Valuation Research

AbacusVolume 46, Issue 1 p. 97-103 The Case for Entry Values: A Defence of Replacement Cost ANDREW LENNARD, ANDREW LENNARD U.K. Accounting Standards BoardSearch for more papers by this author ANDREW LENNARD, ANDREW LENNARD U.K. Accounting Standards BoardSearch for more papers by this author First published: 24 February 2010 https://doi.org/10.1111/j.1467-6281.2010.00308.xCitations: 9 Andrew Lennard ([email protected]) is Director of Research, U.K. Accounting Standards Board. Read the full textAboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL references Baxter, W. T., Accounting Values and Inflation, McGraw-Hill, 1975. Byatt Committee, Accounting for Economic Costs and Changing Prices: A Report to HM Treasury by an Advisory Group, Her Majesty's Stationery Office, 1986. Drake, D. F., and N. Dopuch, 'On the Case for Dichotomizing Income', Journal of Accounting Research, Vol. 3, No. 2, 1965. Edwards, E. O., ' The State of Current Value Accounting' (1974), reproduced in R. H. Parker, G. C. Harcourt and G. Whittington (eds), Readings in the Concept and Measurement of Income, 2nd ed., Philip Allan, 1986. Edwards, E. O., and P. W. Bell, The Theory and Measurement of Business Income, University of California Press, 1961. Financial Accounting Standards Board, Statement of Financial Accounting Standards No. 33, Financial Reporting and Changing Prices, FASB, 1979. Financial Accounting Standards Board, Statement of Financial Accounting Standards No. 157, Fair Value Measurements, FASB, 2006. International Accounting Standards Board, Exposure Draft, Fair Value Measurement, IASB, 2009. Lennard, A., Liabilities and How to Account for Them: An Exploratory Essay, Accounting Standards Board, 2002 (available from http://www.frc.org.uk/images/uploaded/documents/Liabilities.pdf). Macve, R., and G. Serafeim, ' Deprival Value' vs 'Fair Value' Measurement for Contract Liabilities in Resolving the 'Revenue Recognition' Conundrum: Towards a General Solution, Working Paper, LSE/HBS, 2009. Prakash, P., and S. Sunder The Case Against Separation of Current Operating Profit and Holding Gain', The Accounting Review, January 1979. Rosenfield, P., Contemporary Issues in Financial Reporting: A User Oriented Approach, Routledge, 2006. Sandilands Committee, Inflation Accounting: Report of the Inflation Accounting Committee, Her Majesty's Stationery Office, 1975. Securities and Exchange Commission, Accounting Series Release No, 190 (ASR190), Amendments to Regulations S-X Requiring Disclosure of Certain Replacement Cost Data, SEC, 1976. Solomons, D., ' Economic and Accounting Concepts of Cost and Value', in M. Backer (ed.), Modern Accounting Theory, Prentice-Hall, 1966. Sprouse, R. T., and M. Moonitz, A Tentative Set of Broad Accounting Principles for Business Enterprises, Accounting Research Study No. 3, American Institute of Certified Public Accountants, 1962. Tweedie, D., and G. Whittington, Capital Maintenance Concepts: The Choice, Accounting Standards Committee, 1985. Van Zijl, T., and G. Whittington, 'Deprival Value and Fair Value: A Reinterpretation and a Reconciliation', Accounting and Business Research, Vol. 36, No. 1, 2006. Whittington, G., 'What the "Old Guys" Can Tell Us: Edwards and Bell's The Theory and Measurement of Business Income', Irish Accounting Review, Vol. 15, No. 1, 2008. Citing Literature Volume46, Issue1March 2010Pages 97-103 ReferencesRelatedInformation