Accounting earnings


 

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Accounting earnings

Earnings of a firm as reported on its income statement.



Accounting earnings

Similar Matches

Cost accounting

Cost accounting

A branch of accounting that provides information to help the management of a firm evaluate production costs and efficiency.


Accrual Accounting Convention

Accrual Accounting Convention

An accounting system that tries to match the recognition of revenues earned with the expenses incurred in generating those revenues. It ignores the timing of the cash flows associated with revenues and expenses.


Historical Cost Accounting Convention

Historical Cost Accounting Convention

An 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 accounting

Current cost accounting

A system designed to adjust accounting for changes in prices that affect a company's assets. The more usual convention is historical cost accounting.


Average accounting return

Average accounting return

The average project earnings after taxes and depreciation divided by the average book value of the investment during its life.


Further Suggestions

Replacement cost accounting
Growth accounting
Financial Accounting Standards Board (FASB)
Inflation accounting
Purchase accounting
Statement of Financial Accounting Standards No 52
Accounting insolvency
Generally Accepted Accounting Principles (GAAP)
accounting reference date
Accounting liquidity
Statement of Financial Accounting Standards No 8
Accounting Standards Board
Regulatory accounting procedures (RAP)


 
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