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...
| Main Author: | |
|---|---|
| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
2006
|
| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/33438/ |
| _version_ | 1848808283077345280 |
|---|---|
| author | Syed Ibrahim, Sharifah Norhafiza |
| author_facet | Syed Ibrahim, Sharifah Norhafiza |
| author_sort | Syed Ibrahim, Sharifah Norhafiza |
| building | UiTM Institutional Repository |
| collection | Online Access |
| 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. |
| first_indexed | 2025-11-14T22:56:15Z |
| format | Conference or Workshop Item |
| id | uitm-33438 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T22:56:15Z |
| publishDate | 2006 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-334382021-06-18T07:26:32Z https://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 https://ir.uitm.edu.my/id/eprint/33438/1/33438.PDF Syed Ibrahim, Sharifah Norhafiza (2006) Common views from the commentators about accounting measurement / Sharifah Norhafiza Syed Ibrahim. (2006) In: Prosiding Kolokium 2004-2006 Universiti Teknologi MARA Cawangan Pahang. |
| 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 |
| title | 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_short | 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 |
| topic | Accounting. Bookkeeping Liquidity Financial management. Business finance. Corporation finance |
| url | https://ir.uitm.edu.my/id/eprint/33438/ |