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Running Head: ARTICLE REVIEW1MBA 655 Financial Management & Strategy: Article ReviewName: Peters OkoyeInstitutional Affiliation: Bellevue UniversityInstructor: Professor Dr. Kevin SchieuerDate:
ARTICLE REVIEW2Section I: Original Work StatementI, Peters Okoye, verify that this article review is solely my own work and creation and it has beenprepared solely for credit in this class, and that this review, including the “main issue of the article” section has been written in my own words.Section II: Article CitationBodenhorn, D. (1984). Balance Sheet Items as the Present Value of Future Cash Flows.Journal of BusinessFinance & Accounting,11(4),493–510.-org.ezproxy.bellevue.edu/10.1111/j.1468-5957.1984.tb00766.xSection III: Main Issue of ArticleThe selected article is peer-reviewed. The article acknowledges that accountants takes anasset as a service potential and further cites the works of Vatter and Staubus in support of this.However, this article majorly is seeking to determine what a balance sheet looks likeincorporating this aspect of an asset. The article does not therefore go against or reinforce themeaning of an asset as per the accountants rather it seeks to determine how this definition can beincorporated in a balance sheet.The article relies on one major assumption which is that all the necessary information inthe future is known. This assumption is very useful in the construction of the balance sheet. The