current value accounting

Essay specific features

 

Issue:

Business

 

Written by:

Tony S

 

Date added:

March 10, 2014

 

Level:

University

 

Grade:

A

 

No of pages / words:

19 / 5183

 

Was viewed:

5890 times

 

Rating of current essay:

 
Essay content:

The theoretical roots of these methods are similar and they can be taken as options to deal with the issue of capital maintenance and income recognition under a changing price environment. It is found current value accounting affects accounting environment greatly in aspects of standard setting, financial analysis and academic researches...
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However, it is not the right time for current value accounting to dominate the accounting practice due to several weaknesses of it. It is recommended to mix present value method, current exit price method and current entry price method together as an organic entity to improve the adoptability of current value accounting...
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