Accounting Measurement Matrices: Subject and Values
- Elena Abdalova, Svetlana Karelskaia
- Corresponding Author
- Elena Abdalova
Available Online December 2016.
- https://doi.org/10.2991/icaat-16.2016.1How to use a DOI?
- Assets, converted value, fair value, measurement, time
- 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.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Elena Abdalova AU - Svetlana Karelskaia PY - 2016/12 DA - 2016/12 TI - Accounting Measurement Matrices: Subject and Values BT - 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016) PB - Atlantis Press SN - 2352-5428 UR - https://doi.org/10.2991/icaat-16.2016.1 DO - https://doi.org/10.2991/icaat-16.2016.1 ID - Abdalova2016/12 ER -