CCA-an unsuccessful attempt to change the measurement basis

The Routledge Companion to Fair Value and Financial Reporting

Volumn , Issue , 2012, Pages 173-180

  Walton, Peter ^a  

^a ESSEC BUSINESS SCHOOL   (France)

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EID: 81255168150     PISSN: None     EISSN: None     Source Type: Book    
DOI: None     Document Type: Chapter

References (14)

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5. Casta, J.F. and Colasse, B (eds) (2001) La Juste Valeur, Paris: Mazars/Economica.
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7. Hoffman, G. and Arden, M. (1983) 'Legal opinion on the "true and fair view"', Accountancy, November.
8. Horngren, C.T. (1981) Introduction to Financial Accounting, Englewood Cliffs, NJ: Prentice Hall.
9. Lee, T. (1985) Income and Value Measurement (3rd edn), Wokingham: VNR.
10. Lin, Y.C. and Peasnell, K. (2000) 'Asset revaluation and current cost accounting: UK corporate disclosure decisions in 1983', British Accounting Review, Vol. 32, pp. 161-187.
11. Myddleton, D.R. (1984) On a Cloth Untrue, Cambridge: Woodhead-Faulkner.
12. Sandilands Report (1975) Report of the Inflation Accounting Committee, Cmnd 6225, London: HMSO.
13. Turley, S. (1992) 'Developments in the structure of financial reporting in the United Kingdom', European Accounting Review, Vol. 1, pp. 105122.
14. Tweedie, D. and Whittington, G. (1997) 'The end of the current cost revolution' in Cooke, T.E. and Nobes, C.N. The Development of Accounting in an International Context, London: Routledge, pp. 149-176.