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The Case for Deprival Value

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  • RICHARD MACVE

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  • Richard Macve, 2010. "The Case for Deprival Value," Abacus, Accounting Foundation, University of Sydney, vol. 46(1), pages 111-119, March.
    • Handle: RePEc:bla:abacus:v:46:y:2010:i:1:p:111-119
    DOI: 10.1111/j.1467-6281.2010.00310.x
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    References listed on IDEAS

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    1. Joanne Horton & Richard Macve, 2000. "‘Fair Value’ for Financial Instruments: How Erasing Theory is Leading to Unworkable Global Accounting Standards for Performance Reporting," Australian Accounting Review, CPA Australia, vol. 10(21), pages 26-39, July.
    2. Guillaume Plantin & Haresh Sapra & Hyun Song Shin, 2008. "Marking‐to‐Market: Panacea or Pandora's Box?," Journal of Accounting Research, Wiley Blackwell, vol. 46(2), pages 435-460, May.
    3. Michael Bromwich & Richard Macve & Shyam Sunder, 2010. "Hicksian Income in the Conceptual Framework," Abacus, Accounting Foundation, University of Sydney, vol. 46(3), pages 348-376, September.
    4. Pauline Weetman, 2007. "Comments on deprivai value and standard setting in measurement: from a symposium to celebrate the work of Professor William T. Baxter," Accounting and Business Research, Taylor & Francis Journals, vol. 37(3), pages 233-242.
    5. Stephen Penman, 2007. "Financial reporting quality: is fair value a plus or a minus?," Accounting and Business Research, Taylor & Francis Journals, vol. 37(S1), pages 33-44.
    6. Stephen Zeff, 2007. "The SEC rules historical cost accounting: 1934 to the 1970s," Accounting and Business Research, Taylor & Francis Journals, vol. 37(S1), pages 49-62.
    7. Joerg-Markus Hitz, 2007. "The Decision Usefulness of Fair Value Accounting - A Theoretical Perspective," European Accounting Review, Taylor & Francis Journals, vol. 16(2), pages 323-362.
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    Cited by:

    1. Dana Dvořáková, 2011. "Fair Value Measurement in Financial Reporting," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2011(1), pages 60-75.
    2. Martin E. Persson & Stephan Fafatas, 2018. "Accounting measurements, profit, and loss: a science fiction play in one act by Harold C. Edey," Accounting History Review, Taylor & Francis Journals, vol. 28(1-2), pages 31-60, May.
    3. Macve, R.H., 2015. "Fair value vs conservatism? Aspects of the history of accounting, auditing, business and finance from ancient Mesopotamia to modern China," The British Accounting Review, Elsevier, vol. 47(2), pages 124-141.

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