Search Results - subject:"Current Cost"

A comparative analysis of inflation-adjusted and historical cost accounting information: Implications for the value relevance of corporate reports

Ebiaghan, Orits Frank - In: Trends Economics and Management 13 (2019) 33, pp. 35-50

company, with an evaluation of current cost accounting as an alternative reporting method in a high-inflationary and volatile … and dividend as the independent variables while reported profits both at historical and current cost of the firm served as … study revealed that both historical cost and current cost accounting have significant effect on reported profit, as an …

Persistent link: https://www.econbiz.de/10015186071

A comparative analysis of inflation-adjusted and historical cost accounting information : implications for the value relevance of corporate reports

Ebiaghan, Orits Frank - In: Trends economics and management 13 (2019) 33, pp. 35-50

Persistent link: https://www.econbiz.de/10012106597

ОПРЕДЕЛЕНИЕ ФАКТОРОВ ВЛИЯНИЯ НА СТОИМОСТЬ ЦЕННЫХ БУМАГ С ФИКСИРОВАННЫМ КУПОНОМ

АЛЕКСАНДРОВИЧ, ГЛОТОВ ЕВГЕНИЙ; … - In: Бизнес Информ (2014) 3, pp. 92-97

Исследованы ценные бумаги (облигации) с фиксированным купоном. Предоставлен расчет денежного потока, генерируемого ценными бумагами с фиксированными купонами,...

Persistent link: https://www.econbiz.de/10011215934

Identification of Factors of Influence upon the Cost of Fixed Coupon Securities

Hlotov Yevhen O.; Cherevatenko Volodymyr A. - In: Business Inform (2014) 1, pp. 92-97

The article studies fixed coupon securities (bonds). It provides a calculation of the cash flow, generated by fixed coupon securities, with enclosed discounted face value of securities. It analyses time indicator - average weighted duration of payments, which characterises sensitivity of the...

Persistent link: https://www.econbiz.de/10010747439

Controversy Regarding Items Evaluated in Financial Statements

Zuca, Marilena-Roxana - In: Annals of the University of Petrosani, Economics 13 (2013) 1, pp. 273-282

The study follows the evaluation process of patrimony through different accounting referential. It was analyzed the basis for evaluation provided, how credible and believable are to the extent of their advantages and limitations. The differences highlighted here come to support today’s...

Persistent link: https://www.econbiz.de/10010885154

Correlational and Differential Influence of Historical Cost and Current Cost Profits on the Operating Capabilities of the Firm

Effiong, S. A.; Udoayang, J. O.; Asuquo, A. I. - In: International Journal of Financial Research 2 (2011) 1, pp. 64-70

The study investigated the correlation and differential influence of historical cost and current cost profits on the … the operating ability of the firm was measured and established on one hand and that of current cost profit on the other … of profits measured on historical and current cost bases on the operating ability of the firm during periods of rising …

Persistent link: https://www.econbiz.de/10011267655

Analysis of a Company’s Capacity to Produce Profit under Inflation Conditions

CARUNTU, Constantin; LAPADUSI, Mihaela Loredana - In: Annals - Economy Series 3 (2010) November, pp. 39-50

date when sales and expenses are made. For a better understanding, I will present IAS 29 “Current cost financial statements …”, par. 30 “Global income statement” according to which: the statement of the global income to the current cost, before … depreciation are recorded at current cost at the time of consumption; sales and expenses are recorded at current costs at the time …

Persistent link: https://www.econbiz.de/10008773548

Stocks of commodities: value analysis under the current cost theory

Leo Sabadin, Anderson; Gallon, Alessandra Vasconcelos; … - 2008

Due to the volatility of commodity prices, the application of the current cost theory in the evaluation of stocks is … current cost and the corrected current cost.Using the historic cost, no economy or diseconomy was observed. With the corrected … historic cost there is a small economy of cost.However, using the current cost and the corrected current cost there is a …

Persistent link: https://www.econbiz.de/10009479500

Value Changes and Their Reflections in Accounting Information

Janhuba, Miloslav - In: Český finanční a účetní časopis 2008 (2008) 1, pp. 20-32

Broader horizons description of changing value reflections in firm’s economy and accounting. The chance for disclosure of value changes in financial reporting. Selected methods for full disclosure of value change in the comprehensive income statement. Some theoretical possibility, how...

Persistent link: https://www.econbiz.de/10011194871

ESTOQUES DE COMMODITIES: ANÃLISE DO VALOR SOB A ÓTICA DA TEORIA DO CUSTO CORRENTE

Leo Sabadin, Anderson; Gallon, Alessandra Vasconcelos; … - In: Organizacoes Rurais e Agroindustriais/Rural and … 10 (2008) 1

Due to the volatility of commodity prices, the application of the current cost theory in the evaluation of stocks is …, the current cost and the corrected current cost. Using the historic cost, no economy or diseconomy was observed. With the … corrected historic cost there is a small economy of cost. However, using the current cost and the corrected current cost there …

Persistent link: https://www.econbiz.de/10005064389