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Accounting earnings |
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Accounting earningsEarnings of a firm as reported on its income statement.Accounting earnings Similar MatchesCost accountingCost accountingA branch of accounting that provides information to help the management of a firm evaluate production costs and efficiency. Accrual Accounting ConventionAccrual Accounting ConventionAn 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 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. Average accounting returnAverage accounting returnThe average project earnings after taxes and depreciation divided by the average book value of the investment during its life. Further SuggestionsReplacement cost accountingGrowth 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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