The SEC's Ban on Upward Asset Revaluations and the Disclosure of Current Values
- 1 March 1992
- Vol. 28 (1) , 3-35
- https://doi.org/10.1111/j.1467-6281.1992.tb00267.x
Abstract
No abstract availableKeywords
This publication has 3 references indexed in Scilit:
- Inflation Accounting and the Accidents of HistoryAbacus, 1980
- The Theory and Measurement of Business IncomePublished by University of California Press ,1961
- Accountants' Financial Statements and Fact-Finding in the Law of Corporate RegulationThe Yale Law Journal, 1941