Economic Annals-XXI

International Research Journal, Open Access

Accounting analysis and audit

Accounting measurement issues: terminological aspect

Feb 28, 2012 #Accounting, #Cost, #Measurement, #Price, #Value

Economic Annals-XXI: Volume 118, Issue 1-2, Pages: 70-73

Citation information:
Ivakhiv, I. О. (2012). Accounting measurement issues: terminological aspect. Economic Annals-XXI, 1-2, 70-73. https://ea21journal.world/index.php/ea-v118-20/

Yu. О. Ivakhiv

Accounting measurement issues: terminological aspect

Abstract. General theoretical issues of accounting measurement are highlighted in the article. Terminological inaccuracies and contradictions in using words «cost» and «value» as basic for particular accounting objects and elements of financial statements measurement are accentuated.

Keywords: Cost; Value; Measurement; Price; Accounting

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