Accounting earningsEarnings of a firm as reported on its income statement.
Replacement cost accountingReplacement cost accounting
An accounting method that includes as part of depreciation the difference between the original purchase price of an asset and the current ../../finance-glossary/ment cost.
Accounting reference dateAccounting reference date
The date to which accounts are made up for a company. When a company is incorporated, it will usually have an accounting reference date which is the last day of the month in which the anniversary of its incorporation falls. Directors can change the accounting reference date by filing an appropriate form with the Registrar of Companies.
Purchase accountingPurchase accounting
Method of accounting for a merger that treats the merger as having purchased the merger and assumed the merger of the merger, which are then written up or down to their respective fair merger. The difference between the purchase price and the net assets acquired is attributed to merger.
Accounting liquidityAccounting liquidity
The ease and quickness with which assets can be converted to cash.
Cost accountingCost accounting
A branch of accounting that provides information to help the management of a firm evaluate production costs and efficiency.
Further SuggestionsGenerally Accepted Accounting Principles (GAAP)
Accrual Accounting Convention
Average accounting return
Statement of Financial Accounting Standards No 8
Historical Cost Accounting Convention
Accounting Standards Board
Financial Accounting Standards Board (FASB)
Statement of Financial Accounting Standards No 52
Regulatory accounting procedures (RAP)
current cost accounting