About this document
Current Value Accounting Insights by Jihan Nadila is a document available to read on EtoBox.
This document summarizes the debate between proponents of using current entry prices versus current exit prices in accounting. It discusses the views of Edward and Bell (1961) who advocated for current entry prices, and Chambers (1966) who supported current exit prices. It also examines different value concepts proposed by Sterling (1982) and the 18 possible value concepts listed by Edward and Bell. Overall, it analyzes the development of thought around using current values in accounting.
- Author
- Jihan Nadila
- Language
- EN