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Accounting Values - Sale Price Versus Replacement Cost

Author

Listed:
  • BAXTER, WT

Abstract

No abstract is available for this item.

Suggested Citation

  • Baxter, Wt, 1967. "Accounting Values - Sale Price Versus Replacement Cost," Journal of Accounting Research, Wiley Blackwell, vol. 5(2), pages 208-214.
    • Handle: RePEc:bla:joares:v:5:y:1967:i:2:p:208-214
    DOI: http://hdl.handle.net/10.2307/2490255
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    Citations

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    Cited by:

    1. Martin E. Persson & Christopher J. Napier, 2018. "R. J. Chambers on Securities and Obscurities: Making a Case for the Reform of the Law of Company Accounts in the 1970s," Abacus, Accounting Foundation, University of Sydney, vol. 54(1), pages 36-65, March.
    2. Gwilliam, David & Jackson, Richard H.G., 2008. "Fair value in financial reporting: Problems and pitfalls in practice," Accounting forum, Elsevier, vol. 32(3), pages 240-259.
    3. Marc de Bourmont, 2014. "De l'évaluation des actifs et de la nécessité de développer des outils comptables de « l'après-crise »," Post-Print hal-01899199, HAL.
    4. Robert P. Gray, 2003. "Research Note: Revisiting Fair Value Accounting––Measuring Commercial Banks’ Liabilities," Abacus, Accounting Foundation, University of Sydney, vol. 39(2), pages 250-261, June.
    5. Geoffrey Whittington & Stephen Zeff, 2001. "Mathews, Gynther and Chambers: three pioneering Australian theorists," Accounting and Business Research, Taylor & Francis Journals, vol. 31(3), pages 203-233.
    6. Geoffrey Whittington, 2015. "Measurement in Financial Reporting: Half a Century of Research and Practice," Abacus, Accounting Foundation, University of Sydney, vol. 51(4), pages 549-571, December.

    More about this item

    Keywords

    Book review; Replacement costs; Sale Price; Asset valuation;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G31 - Financial Economics - - Corporate Finance and Governance - - - Capital Budgeting; Fixed Investment and Inventory Studies

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