The case for deprival value

Deprival value (often as 'value to the owner' or 'value to the business') provides a coherent principle for selecting the most defensible type of current value for each kind of asset and liability, and for finding the value's size. Its general use would make accounts more consistent and comprehensible.

Published:
1 January 2003
Researchers:
William Baxter
ISBN:
1-871250-94-3

Free digital publication

Download PDF



Topics

  • Corporate and financial reporting
  • Research

Previous Page