This chapter is concerned with the requirements and practices relating to income measurement and asset valuation in respect of the following subjects:-
As each of the above items can have a significant effect on a company’s financial results the user needs to know what accounting policies were adopted in order to enable an informed evaluation of the financial statements to be made.
Research and Development
Earnings per share
KeywordsUnite State Intangible Asset Replacement Cost Fixed Asset International Accounting Standard
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.
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© S. J. Gray, L. G. Campbell and J. C. Shaw 1984