Corpus ID: 16784654

Measurement of Assets and the Classical Measurement Theory

@inproceedings{Vehmanen2013MeasurementOA,
  title={Measurement of Assets and the Classical Measurement Theory},
  author={Petri Vehmanen},
  year={2013}
}
The classical measurement theory was dominant in science until the late 1940s. Then it was challenged by the modern measurement theory, which began to be adopted in accounting in the 1960s. The adoption was superficial though. The terminological shift from valuation to measurement seems to have been the only significant change. Quite recently, however, the IASB has silently started to take steps in the direction of the classical measurement theory. The most important sign of this is the… Expand
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