A two-step representation of accounting measurement

• Autores: Pingyang Gao
• Localización: Accounting Horizons, ISSN-e 1558-7975, Vol. 27, Nº. 4, 2013, págs. 861-866
• Idioma: inglés
• DOI: 10.2308/acch-10367
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• Resumen

  • An essay is presented which focuses on a two-step representation of accounting measurement and shows that it can improve one's understanding of accounting's institutional features. The first step focuses on a transaction's economic substance which is seen in different transaction characteristics. The second step is a measurement rule for mapping from transaction characteristics to an accounting report.