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Journal of Competitiveness

The Issue of Measurement in Financial Accounting

Dvořáková Dana

Keywords:
accounting, measurement, fair value

Abstract:
A significant characteristic of accounting systems which substantially determine the explanatory power of accounting information is the measurement method of particular segments of financial statements. Accounting theory and practice has developed quite a wide range of possible approaches to measurement in accounting. The aim of this paper is to formulate the basic questions regarding the choice of measurement, and on this basis, to discuss the advantages and disadvantages of different measurement bases.

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Journal of Competitiveness

  

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ISSN 1804-171X (Print); eISSN 1804-1728 (On-line)


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The journal offers access to the contents in the open access system on the principles license Creative Commons (CC BY 4.0).