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The Measurement Bases And The Analysis Ofthose For Qualitative Characteristics Of Financial Statements


  • Hikmet Ulusan

    () (Bozok University)


The measurement bases of assets and liabilities for financial reporting are basically included: historical cost, replacement cost, net realizable value, value in use, deprival value and fair value. The first part of this study deals with the measurement bases of assets and liabilities for financial reporting. In the second part, the measurement bases for the qualitative characteristics that determine the usefulness of information provided in financial statements areanalyzed.

Suggested Citation

  • Hikmet Ulusan, 2008. "The Measurement Bases And The Analysis Ofthose For Qualitative Characteristics Of Financial Statements," Anadolu University Journal of Social Sciences, Anadolu University, vol. 8(1), pages 129-154, June.
  • Handle: RePEc:and:journl:v:8:y:2008:i:1:p:129-154

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    Measurement Bases; Historical Cost; Replacement Cost; Net Realizable Value; Value in Use; Deprival Value; Fair Value;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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