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Value measures in accounting

Summary/Abstract: In this article the author presents the concepts of value measurement in accounting. Examining the nature of economic value and measure in accounting from the general theory of measurement point of view, it focuses particularly on the process of measurement, appropriate scales and the accuracy of measurement. In accounting, a measure is a tool used to obtain information which is grouped in financial statements. Users of such statements are above all interested in information that is useful in the decision-making process; each user can make his own judgement as to which information is of use. In order to create useful information on the value in accounting, two types of measures are used: measures of value and of probability.

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