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Aspects of the Economic Implications of Accounting, PDF eBook

Aspects of the Economic Implications of Accounting PDF

Part of the Routledge New Works in Accounting History series

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This monograph is concerned with individual, though related, aspects and economic implications of historic cost (HC) accounting indices.

The conceptual basis of the model that is advocated as a yardstick for assessing such implications, including potential corporate financial policy consequences, namely, a multiperiod cash flow-market value (CF-MV) model, is elaborated and evaluated at some length.

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