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Accounting earnings |
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Accounting earningsEarnings of a firm as reported on its income statement.Accounting earnings Similar MatchesReplacement cost accountingReplacement cost accountingAn 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. Historical Cost Accounting ConventionHistorical Cost Accounting ConventionAn accounting technique that values an asset for balance sheet purposes at the price paid for the asset at the time of its acquisition. Current cost accountingCurrent cost accountingA system designed to adjust accounting for changes in prices that affect a company's assets. The more usual convention is historical cost accounting. Growth accountingGrowth accountingDecomposition of the sources of economic growth into the contributions from increases in capital, labor, and other factors. What remains, called the Solow residual, is usually attributed to technology. Purchase accountingPurchase accountingMethod 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. Further SuggestionsStatement of Financial Accounting Standards No 52Generally Accepted Accounting Principles (GAAP) Accounting liquidity Statement of Financial Accounting Standards No 8 Accrual Accounting Convention Inflation accounting Regulatory accounting procedures (RAP) Cost accounting Accounting Standards Board Average accounting return Accounting insolvency Financial Accounting Standards Board (FASB) accounting reference date |
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