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Asset valuation and income determination / Youcef Brahimi

Public ISBD Titre : Asset valuation and income determination Type de document : texte imprimé Auteurs : Youcef Brahimi, Auteur ; Maurice W. Pendlebury, Directeur de thèse Editeur : Pays de Galles : University of Wales Année de publication : 1984 Importance : 145 f. Format : 30 cm. Note générale : Mémoire de Master : Génie Industriel : Pays de Galles, University of Wales : 1984 Bibliogr. f. 146 - 151 Langues : Anglais (eng) Mots-clés : Asset  valuation Income  determination The  firm  and  accounting Concepts  of  income Index. décimale : Ms01484 Résumé : The theory and measurement of business income occupy a central place in the literature of financial and managerial accounting. The concept of income has been subject to many controversies and the debate over the fundamental nature of income is still unresolved. More-over the approaches of economists, accountants and lawyers to the concept of income differ from earch other in several important respects. Not surprisingly, the lack of agreement over the fundamental nature of income means that there is also lack of agreement over the precise rules for measuring it in complex business conditions. Because of the importance of the measurement of income in so many everyday affairs, particularly to users of financial reports, extensive and complicated rules for the determination of income have been developed. However, these rules or methods of valuation often conflict each other. Consequently, this leads to conflicts in income measurement. The purpose of this study is to examine some of the major features of the concept of business income with reference to asset valuation bases that have been proposed in the literature, taking into consideration the notion of capital maintenance. The overall conclusion is that there are many arguments in favour of and in opposition to all of these valuation methods. Each school claims that its particular valuation method would be more useful than the others. However, as far as users of financial reports are concerned it seems evident that there is no one measure of income that might be appropriate under all circumstances. The use of multi-column reporting with several income measures being reported is perhaps the most sensible approach to this problem. Asset valuation and income determination [texte imprimé] / Youcef Brahimi, Auteur ; Maurice W. Pendlebury, Directeur de thèse . - Pays de Galles : University of Wales, 1984 . - 145 f. ; 30 cm. Mémoire de Master : Génie Industriel : Pays de Galles, University of Wales : 1984 Bibliogr. f. 146 - 151 Langues : Anglais (eng) Mots-clés : Asset  valuation Income  determination The  firm  and  accounting Concepts  of  income Index. décimale : Ms01484 Résumé : The theory and measurement of business income occupy a central place in the literature of financial and managerial accounting. The concept of income has been subject to many controversies and the debate over the fundamental nature of income is still unresolved. More-over the approaches of economists, accountants and lawyers to the concept of income differ from earch other in several important respects. Not surprisingly, the lack of agreement over the fundamental nature of income means that there is also lack of agreement over the precise rules for measuring it in complex business conditions. Because of the importance of the measurement of income in so many everyday affairs, particularly to users of financial reports, extensive and complicated rules for the determination of income have been developed. However, these rules or methods of valuation often conflict each other. Consequently, this leads to conflicts in income measurement. The purpose of this study is to examine some of the major features of the concept of business income with reference to asset valuation bases that have been proposed in the literature, taking into consideration the notion of capital maintenance. The overall conclusion is that there are many arguments in favour of and in opposition to all of these valuation methods. Each school claims that its particular valuation method would be more useful than the others. However, as far as users of financial reports are concerned it seems evident that there is no one measure of income that might be appropriate under all circumstances. The use of multi-column reporting with several income measures being reported is perhaps the most sensible approach to this problem.

Exemplaires

Code-barres	Cote	Support	Localisation	Section	Disponibilité	Spécialité	Etat_Exemplaire
Ms01484	Ms01484	Papier	Bibliothèque centrale	Mémoire de Master	Disponible