Accounting Measurement Matrices: Subject and Values

DOI

10.2991/icaat-16.2016.1How to use a DOI?

Keywords

Assets, converted value, fair value, measurement, time

Abstract

The paper is methodologically based on measurement matrices by E.O. Edwards - F.V. Bell and Y. V. Sokolov - V. Y. Sokolov. The authors carry out a comparative analysis of time-factor measurement matrices of American and Russian researchers. The analysis shows that the major difference lays in use of different objects of measurement that leads to variations in their interpretation and application. The conclusion that the concept of the mixed measurement applied in accounting, is a consequence of influence of time on a measurement of objects of the account is drawn.

Copyright

© 2016, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Elena Abdalova
AU  - Svetlana Karelskaia
PY  - 2016/12
DA  - 2016/12
TI  - Accounting Measurement Matrices: Subject and Values
BT  - Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)
PB  - Atlantis Press
SP  - 1
EP  - 7
SN  - 2352-5428
UR  - https://doi.org/10.2991/icaat-16.2016.1
DO  - 10.2991/icaat-16.2016.1
ID  - Abdalova2016/12
ER  -