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The Subject Matter of Financial Reporting: The Conflict Between Cash Conversion Cycles and Fair Value in the Measurement of Income

Bezold, Andreas

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.

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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