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March 18, 2026The Accounting Review

The Nature of Income Measurement.

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Authors

WBWilliam H. BeaverJDJoel S. Demski

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Overview

The article analyzes income measurement dynamics in markets, suggesting alternative reporting practices.

Key Points

  • This article explores the concept of income measurement in financial reporting, focusing on its limitations and alternatives.
  • Adopt a fundamental measurement perspective
  • Analyze income measurement in complete and perfect markets
  • Reinterpret income reporting and accrual concepts
  • Income measurement is argued to be ineffective outside perfect market conditions
  • The central feature of financial reporting cannot solely rely on income measurement
  • Proposes a cost-effective communication procedure for reporting income

Cite This Study

Beaver et al. (1979) studied this question.

synapsesocial.com/papers/69ba421b4e9516ffd37a203ehttps://doi.org/10.2308/tar-4489011
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