Forerunners of Realizable Values Accounting in Financial Reporting

This book, first published in 1982, collects papers about market price valuations capable of different interpretations.

Many give quite explicit support for the selling price case.

Others are incapable of reasonable interpretation other than in support for selling price valuations. And still others are not inconsistent with the selling price case.

Together they provide valuable historical analysis of selling price valuations in diverse contexts.