Victoria University

Analysis of Change in Present Value Measurements

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Show simple item record Bradshaw, John Khanna, Bhagwan Roush, Melvin van Zijl, Tony 2007-11-20T23:27:15Z 2007-11-20T23:27:15Z 2005 2005
dc.description.abstract In recent years, the leading standard setters for financial reporting have shown an increasing preference for fair value measurement. However, present value is often the only acceptable method of estimating fair value and therefore the actual result of the swing to fair value is likely to be increased use of present value in financial reporting. This paper addresses the issue of interpretation of a change in present value between successive reporting dates and shows that the change can be analyzed by use of the familiar variance analysis framework widely used in management accounting. en_NZ
dc.language.iso en_NZ
dc.publisher Victoria University of Wellington en_NZ
dc.relation.ispartofseries No. 17 en_NZ
dc.relation.ispartofseries Working Paper en_NZ
dc.subject Value measurement en_NZ
dc.subject Variance analysis en_NZ
dc.subject Asset valuation en_NZ
dc.title Analysis of Change in Present Value Measurements en_NZ
dc.type Text en_NZ
vuwschema.contributor.unit Centre for Accounting, Governance and Taxation Research en_NZ
vuwschema.contributor.unit School of Accounting and Commercial Law en_NZ
vuwschema.subject.marsden 350100 Accounting, Auditing and Accountability en_NZ
vuwschema.type.vuw Working or Occasional Paper en_NZ

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