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March 18, 2026The Accounting Review

Towards a Contract Basis of Valuation in Accounting.

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Authors

JHJohn S. HughesYale University

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Implication

This article develops a contract basis for valuation in accounting, implying a shift from exchange-based methods.

Key Points

  • The research aims to establish a contract basis of accounting as a viable alternative to the traditional exchange basis.
  • Analysis of various types of executory contracts.
  • Evaluation of purchase commitments, forward contracts, stock options, and leases.
  • Development of a coherent valuation model.
  • Proposed a logical framework for valuing executory contracts.
  • Demonstrated applicability across multiple types of contracts.
  • Highlighted the limitations of traditional exchange-based valuation methods.

Cite This Study

John S. Hughes (1978) studied this question.

synapsesocial.com/papers/69ba426d4e9516ffd37a2a84https://doi.org/10.2308/tar-4482493
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Committee on Accounting Valuation Bases.1972
  2. 2A Theoretical Foundation for Leases and Other Executory Contracts.1969
  3. 3Revenue Experience as a Guide to Asset Valuation.1967
  4. 4Valuation of Stock Option Contracts.1977
  5. 5VALUATION OF ACCOUNTING OBJECTS2026