Income and Asset Measurement

  • S. J. Gray
  • L. G. Campbell
  • J. C. Shaw


This chapter is concerned with the requirements and practices relating to income measurement and asset valuation in respect of the following subjects:-
  1. (a)


  2. (b)

    Fixed Assets

  3. (c)


  4. (d)

    Research and Development

  5. (e)


  6. (f)


  7. (g)

    Earnings per share

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.


Unite State Intangible Asset Replacement Cost Fixed Asset International Accounting Standard 
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Copyright information

© S. J. Gray, L. G. Campbell and J. C. Shaw 1984

Authors and Affiliations

  • S. J. Gray
    • 1
  • L. G. Campbell
    • 2
  • J. C. Shaw
    • 3
  1. 1.University of GlasgowUK
  2. 2.Deloitte Haskins SellsLondonUK
  3. 3.Deloitte Haskins SellsEdinburghUK

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