CURRENT VALUE ACCOUNTING: A STUDY OF DEVELOPMENT OF THOUGHT IN CURRENT ENTRY AND EXIT PRICES



Nur Indriantoro(1*)

(1) Universitas Gadjah Mada
(*) Corresponding Author

Abstract


Artikel ini membahas perkembangan akuntansi dengan nilai kini yang diusulkan terutama oleh Edward dan Bell (1961) dan Chambers (1966). Secara khusus artikel ini menyajikan pemikiran dari kelompokyang mendukung penggunaan current entry prices di satu sisi dan membandingkan dengan pemikiran kelompok yang mendukung current exit prices. Beberapa rekonsiliasi yang ditawarkan oleh pemikir lain dan studi empiris yang terkait dengan isu tersebutjuga dipaparkan.


Keywords


current value accounting, current entry price, current exit price

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References

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