The Current Value Experiences of The Rouse Company, 1973-1989.
描述了房地产开发商The Rouse公司在财务报表中披露当前价值信息的创新做法，包括其倡导当前价值会计的原因、历史成本报告的不适用性、首次披露的经过以及市场反应。
Abstract Describes the innovative approach taken by real estate developer The Rouse Company (TRC) to disclose current value information in its financial statements. TRC's strong advocacy of current value accounting; Inappropriateness of traditional historical cost reporting for real estate; Events leading to the initial current value disclosures; Reaction to the current value balance sheet.