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Topic: Business
Number of pages / Number of words: 19 / 5183
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As a result, researchers developed various ways to update the historical data together with their own opinions on income recognition. This article focuses on the introduction of current value accounting methods. The first part will introduce the prevailing current value accounting methods and followed by second part on the theoretical root of current value accounting...


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The third part will turn to the perspective of the practicability of current value accounting and how it is affecting current accounting environment including standard setting, financial analysis and accounting researches. Some challenges faced by current value accounting will be given and ended with recommendations to future research...


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