Back to matchesWe found a matchYour institution may have access to this item. Find your institution then sign in to continue.TitleGeneralizations of Cost-or-Market Valuation.AuthorsIjiri, Yuji; Nakano, IsaoAbstractFocuses on generalizations of cost-or-market valuation. Cost-or-market method; Cost-or-benefit method; Money assets and liabilities; Higher of cost or benefit; Valuation based on past cash flows.SubjectsVALUATION; ACCOUNTINGPublicationAccounting Horizons, 1989, Vol 3, Issue 3, p1ISSN0888-7993Publication typeArticle