Aspects of the Future in Accounting: The Use of Market Prices and "Fair Values" in Financial Reports

The Economics and Politics of Accounting: International Perspectives on Trends, Policy, and Practice

Volumn , Issue , 2005, Pages

  Bromwich, Michael ^a,b  

^a Institute of Management Accountants   (United Kingdom)

^b LONDON SCHOOL OF ECONOMICS   (United Kingdom)

Author keywords

Accounting; Accounting reports; Assets and liabilities; Cash flows; Decisionorientated accounting; Economic values; Fair values; Fair value accounting; Financial assets; Financial instruments; Future cash flows; Future orientated accounting; Market prices; Market values; Non financial assets

Indexed keywords

EID: 84920751101     PISSN: None     EISSN: None     Source Type: Book    
DOI: 10.1093/0199260621.003.0002     Document Type: Chapter

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