Assignment Task: Accounting Theory and Governance
Question 1: How are the Assets and Liabilities measured under IAS 39?
Question 2: What impact according to author, will fair value accounting have on the Balance Sheet and Income Statement?
Question 3: What measurement requirement of historical cost accounting is violated?
Question 4: Is a change in Asset Value an increase in Wealth or Income? Are they the same?
Question 5: What do you think fundamental value in accounting should be? Refer to the debate regarding value in use and value in exchange outlined in this chapter when answering the question.
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