The Role of Accounting and the Debate between Historical Cost and Fair Value

被引：5

作者：

Tang, Vicki Wei ^{[1
]}

机构：

[1] Georgetown Univ, McDonough Sch Business, Accounting, Washington, DC 20057 USA

来源：

ACCOUNTING ECONOMICS AND LAW-A CONVIVIUM | 2019年 / 9卷 / 01期

关键词：

fair value approach; historical cost; EARNINGS;

D O I：

10.1515/ael-2016-0066

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This article argues that the debate between historical cost basis and fair value basis of accounting also rests upon one central question: what kinds of output do users want out of the accounting system: metrics to measure the long-run profit-generating ability or metrics to capture the short-run fluctuation in the estimated values of net assets?

引用

页数：3

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