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March 18, 2026The Accounting Review

Committee on Accounting Valuation Bases.

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Implication

The committee defines accounting valuation bases, evaluates models, and applies them in case studies.

Key Points

  • The central aim is to establish and test a model for accounting valuation bases.
  • Defined valuation parameters based on theoretical studies.
  • Explored various dimensions of valuation and proposed a formal model.
  • Identified application of the model in real-world contexts through case studies.
  • Outlined the necessity of including realistic asset valuation in financial statements.
  • Established a model for asset valuation based on cash realizable amounts.
  • Highlighted the importance of auditing for feasibility in financial reporting.

Cite This Study

A 1972 study studied this question.

synapsesocial.com/papers/69ba426d4e9516ffd37a2b4dhttps://doi.org/10.2308/tar-4497459
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Also Consider

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

  1. 1Towards a Contract Basis of Valuation in Accounting.1978
  2. 2Revenue Experience as a Guide to Asset Valuation.1967
  3. 3The Use of Present Value Valuation Models in Published Accounting Reports.1977
  4. 4VALUATION AND OTHER PROBLEMS CONNECTED WITH THE STUDY OF CORPORATE PROFITS.1933
  5. 5Comment Letter to the FASB Discussion Memorandum "New Basis of Accounting"1994