Income and Asset Measurement

Gray, S. J.; Campbell, L. G.; Shaw, J. C.

doi:10.1007/978-1-349-07442-6_5

S. J. Gray⁴,
L. G. Campbell⁵ &
J. C. Shaw⁶

17 Accesses

Abstract

This chapter is concerned with the requirements and practices relating to income measurement and asset valuation in respect of the following subjects:-

(a)
Inventories
(b)
Fixed Assets
(c)
Taxation
(d)
Research and Development
(e)
Leases
(f)
Pensions
(g)
Earnings per share

As each of the above items can have a significant effect on a company’s financial results the user needs to know what accounting policies were adopted in order to enable an informed evaluation of the financial statements to be made.

This is a preview of subscription content, log in via an institution to check access.

Access this chapter

Log in via an institution

eBook: USD 16.99; Price excludes VAT (USA)

Softcover Book: USD 54.99; Price excludes VAT (USA)

Tax calculation will be finalised at checkout

Purchases are for personal use only

Institutional subscriptions

Preview

Unable to display preview. Download preview PDF.

Author information

Authors and Affiliations

University of Glasgow, UK
S. J. Gray (Professor of Accountancy)
Deloitte Haskins Sells, London, UK
L. G. Campbell (Manager, Executive Office)
Deloitte Haskins Sells, Edinburgh, UK
J. C. Shaw (Senior Partner)

Authors

S. J. Gray
View author publications
You can also search for this author in PubMed Google Scholar
L. G. Campbell
View author publications
You can also search for this author in PubMed Google Scholar
J. C. Shaw
View author publications
You can also search for this author in PubMed Google Scholar

Editor information

Editors and Affiliations

University of Glasgow, UK
S. J. Gray (Professor of Accountancy) (Professor of Accountancy)
Deloitte Haskins & Sells, London, UK
L. G. Campbell (Manager, Executive Office) (Manager, Executive Office)
Deloitte Haskins & Sells, Edinburgh, UK
J. C. Shaw (Senior Partner) (Senior Partner)

Copyright information

About this chapter

Cite this chapter

Gray, S.J., Campbell, L.G., Shaw, J.C. (1984). Income and Asset Measurement. In: Gray, S.J., Campbell, L.G., Shaw, J.C. (eds) International Financial Reporting. Palgrave Macmillan, London. https://doi.org/10.1007/978-1-349-07442-6_5

Download citation

DOI: https://doi.org/10.1007/978-1-349-07442-6_5
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-07444-0
Online ISBN: 978-1-349-07442-6
eBook Packages: Palgrave Business & Management CollectionBusiness and Management (R0)

Publish with us

Policies and ethics