2009 Reports
The Subject Matter of Financial Reporting: The Conflict Between Cash Conversion Cycles and Fair Value in the Measurement of Income
This paper challenges the prevailing view of primacy of assets, its consequence of a balance sheet-based financial reporting model and its extension into a full fair value accounting model.
Subjects
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CEASA-OP73359.pdf
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More About This Work
- Academic Units
- Center for Excellence in Accounting and Security Analysis
- Publisher
- Columbia Business School, Center for Excellence in Accounting and Security Analysis
- Series
- Center for Excellence in Accounting and Security Analysis Occasional Paper Series
- Published Here
- April 5, 2010