Common views from the commentators about accounting measurement / Sharifah Norhafiza Syed Ibrahim

Financial reporting aims at reporting relevant financial information, useful to users in evaluating present and past performance of an entity and making informed economic decisions in allocating economic resources. Despite significant development in regulating financial reporting in order to en...

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Main Author: Syed Ibrahim, Sharifah Norhafiza
Format: Conference or Workshop Item
Language:English
Published: 2006
Subjects:
Online Access:http://ir.uitm.edu.my/id/eprint/33438/1/33438.PDF
http://ir.uitm.edu.my/id/eprint/33438/
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spelling my.uitm.ir.334382021-06-18T07:26:32Z http://ir.uitm.edu.my/id/eprint/33438/ Common views from the commentators about accounting measurement / Sharifah Norhafiza Syed Ibrahim Syed Ibrahim, Sharifah Norhafiza Accounting. Bookkeeping Liquidity Financial management. Business finance. Corporation finance Financial reporting aims at reporting relevant financial information, useful to users in evaluating present and past performance of an entity and making informed economic decisions in allocating economic resources. Despite significant development in regulating financial reporting in order to ensure that users are provided with sufficient level of financial information, many still find it difficult to interpret the financial information. The main area of concern is accounting measurement. Most accounting standards setters agree that accounting measurement is problematic. As the process of measurement is central to general purpose financial reporting, the attributes we choose to measure and the way we go about establishing the measurements, create images of financial performance, financial position, liquidity, capacity to adapt, cash generating potential and so on. 2006 Conference or Workshop Item PeerReviewed text en http://ir.uitm.edu.my/id/eprint/33438/1/33438.PDF ID33438 Syed Ibrahim, Sharifah Norhafiza (2006) Common views from the commentators about accounting measurement / Sharifah Norhafiza Syed Ibrahim. In: Prosiding Kolokium 2004-2006 Universiti Teknologi MARA Cawangan Pahang.
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Accounting. Bookkeeping
Liquidity
Financial management. Business finance. Corporation finance
spellingShingle Accounting. Bookkeeping
Liquidity
Financial management. Business finance. Corporation finance
Syed Ibrahim, Sharifah Norhafiza
Common views from the commentators about accounting measurement / Sharifah Norhafiza Syed Ibrahim
description Financial reporting aims at reporting relevant financial information, useful to users in evaluating present and past performance of an entity and making informed economic decisions in allocating economic resources. Despite significant development in regulating financial reporting in order to ensure that users are provided with sufficient level of financial information, many still find it difficult to interpret the financial information. The main area of concern is accounting measurement. Most accounting standards setters agree that accounting measurement is problematic. As the process of measurement is central to general purpose financial reporting, the attributes we choose to measure and the way we go about establishing the measurements, create images of financial performance, financial position, liquidity, capacity to adapt, cash generating potential and so on.
format Conference or Workshop Item
author Syed Ibrahim, Sharifah Norhafiza
author_facet Syed Ibrahim, Sharifah Norhafiza
author_sort Syed Ibrahim, Sharifah Norhafiza
title Common views from the commentators about accounting measurement / Sharifah Norhafiza Syed Ibrahim
title_short Common views from the commentators about accounting measurement / Sharifah Norhafiza Syed Ibrahim
title_full Common views from the commentators about accounting measurement / Sharifah Norhafiza Syed Ibrahim
title_fullStr Common views from the commentators about accounting measurement / Sharifah Norhafiza Syed Ibrahim
title_full_unstemmed Common views from the commentators about accounting measurement / Sharifah Norhafiza Syed Ibrahim
title_sort common views from the commentators about accounting measurement / sharifah norhafiza syed ibrahim
publishDate 2006
url http://ir.uitm.edu.my/id/eprint/33438/1/33438.PDF
http://ir.uitm.edu.my/id/eprint/33438/
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score 13.211869