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Asset impairment and market value accounting: The profession begins to move
Author(s) -
Munter Paul
Publication year - 1992
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.3970040204
Subject(s) - cash flow , accounting , asset (computer security) , value (mathematics) , business , market value , mark to market accounting , fair value , financial accounting , accounting information system , economics , actuarial science , finance , computer security , machine learning , computer science
There has been a growing concern about whether financial statements properly reflect business risk. Both the FASB and SEC have called for more disclosure. Will you have to report more market value and cash flow information in the future? The author gives an overview of current trends.