دینا فایل / The objective of accounting and the meaning of mark
The objective of accounting and the meaning of mark
The objective of accounting and the meaning of mark
فرمت فایل: ورد - Word قابلیت ویرایش تعداد صفحه : 7The objective of accounting and the meaning of mark-to-market valuation Now, let us consider about relationship between the concept of realized income and valuation gains or losses on financial assets. Before going on to the discussion of this issue, it would be helpful to compare the realized income and economic income and reconfirm the relationship between them. As already discussed in detail, with regard to financial assets in the proper sense of the word, the results of investments would be measured at the same amount under both of the two income concepts. In cases of financial assets that are mere investments of surplus money and can always be freely sold by the piece, their values...