CURRENT VALUE ACCOUNTING: A STUDY OF DEVELOPMENT OF THOUGHT IN CURRENT ENTRY AND EXIT PRICES
Nur Indriantoro(1*)
(1) Universitas Gadjah Mada
(*) Corresponding Author
Abstract
Artikel ini membahas perkembangan akuntansi dengan nilai kini yang diusulkan terutama oleh Edward dan Bell (1961) dan Chambers (1966). Secara khusus artikel ini menyajikan pemikiran dari kelompokyang mendukung penggunaan current entry prices di satu sisi dan membandingkan dengan pemikiran kelompok yang mendukung current exit prices. Beberapa rekonsiliasi yang ditawarkan oleh pemikir lain dan studi empiris yang terkait dengan isu tersebutjuga dipaparkan.
Keywords
Full Text:
PDFReferences
Baxter, W. T., "Accounting Values: Sale Price Versus Replacement Cost," Journal of Accounting Research, Autum 1967, pp. 208-214.
Bernard, V.L., and R.G. Ruland, "The Incremental Information Content of Historical Cost and Current Cost Income Numbers: Time-Series Analyses for 1962 1980," The Accounting Review, October 1987, pp. 707-722.
Chambers, R.J., "Edwarda and Bell on Business Income," The Accounting Review, October 1966, pp.731-741.
____, Accounting, Evaluation and Economic Behavior, Prentice Hall, Englewood Cliffs, N.J., 1966
____, "Continuously Contemporary Accounting—Additivity and Action," The Accounting Review, October 1967, pp. 751-757.
____, "Measures and Values," The Accounting Review, April 1968, pp. 239-247.
____, "Continuously Contemporary Accounting," The Accountant, Vol. 162, 1970a.
____, "Second Thoughts on Continuously Contemporary Accounting," Abacus, September 1970b, pp. 39-55.
____, "Value to the Owner," Abacus, June 1971, pp. 62-72
____, "Third Thought," Abacus, December 1974, pp. 129-137.
____, "Continously Comtemporary Accounting: Misunderstandings and Misrepresentations," Abacus, December 1976, pp. 137-151.
____, "Edward and Bell on Income Measurement in Retrospect," Abacus, June 1982, pp. 2-39.
DeBerg, C.L., and K. A. Shriver, "The Relevance of Current Cost Accounting Data: A Review and Analysis of Recent Studies," Journal of Accounting Literature, Vol.6 1987, pp 55-87.
Edward, E. O and P.W. Bell, The Theory and Measurement of Business Income, University of California Press, Berkeley, 1961
Edward, E. O., "The State of Current Value Accounting," Accounting Review, April 1975, pp. 235-245
Enthoven, A. J. H., Current Value Accounting: Its Concepts and Practice at N. V. Philips Indusries, The Netherlands, Center for International Accounting Development: The Unviersity of Texas at Dallas, Richardson, Texas,1982.
Foster, G. J., "Mining Inventories in a Current Price Accounting System," Abacus, December 1969.
Henderson, S., and G. Peirson, "A Note on the Current Csoh Equivalent of Liabilities," Abacus, June 1980
Lee, T., "Cash Flow and Net Realizable Values: Further Evidence of the Intuitive Concepts," Abacus, December 1984, pp. 125-137.
Ma, R., "On Chambers' Second Thoughts," Abacus, December 1974, pp. 124-128.
McDonald, D.L., "A test of the Feasibility of Market Based Measures in Accounting," Journal of Accounting Research, Spring 1968, pp. 38-49.
McKeown, J.C., "An Empirical Test of a Model Proposed by Chambers," The Accounting Review, January 1971, pp. 12-29.
Nobes, C.W., "Cost v. Exit Values: A Comment, "Abacus, June 1983, pp76-78.
Revsine, L., "On the Correspondence Between Replacement Cost Income and Economic Income," Accounting Review, July 1970, pp. 254-268.
Solomons, D., "Review of R. J. Chambers' Acccounting, Evaluation and Economic Behavior," Abacus, December 1966, pp. 205-209.
Sterling, R. R., Theory of the Measurement of Enterprise Income, The University Press of Kansas, Lawrence, Kansas, 1970.
Article Metrics
Abstract views : 4872
| 
views : 5561
Refbacks
- There are currently no refbacks.
Copyright (c) 2018 Journal of Indonesian Economy and Business
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
| Journal of Indonesian Economy and Business |
| The Journal of Indonesian Economy and Business (print ISSN 2085-8272; online ISSN 2338-5847) is published by the Faculty of Economics and Business Universitas Gadjah Mada, Indonesia. The content of this website is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License |
| © 2019 Journal of Indonesian Economy and Business | Visitor Statistics |