Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)

Accounting Measurement Matrices: Subject and Values

Authors
Elena Abdalova, Svetlana Karelskaia
Corresponding Author
Elena Abdalova
Available Online December 2016.
DOI
https://doi.org/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.
Open Access
This is an open access article distributed under the CC BY-NC license.

Download article (PDF)

Proceedings
5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)
Part of series
Advances in Economics, Business and Management Research
Publication Date
December 2016
ISBN
978-94-6252-261-9
ISSN
2352-5428
DOI
https://doi.org/10.2991/icaat-16.2016.1How to use a DOI?
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  -