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Average accounting return |
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Average accounting returnThe average project earnings after taxes and depreciation divided by the average book value of the investment during its life.Average accounting return Similar MatchesStatement of Financial Accounting Standards No 52Statement of Financial Accounting Standards No 52The currency translation standard currently used by US firms. It mandates the use of the current rate method. See: Statement of Financial Accounting Standards No. 8. 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. Inflation accountingInflation accountingAccounting practices allowing for the effects of inflation. 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. 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. Further SuggestionsCost accountingFinancial Accounting Standards Board (FASB) Historical Cost Accounting Convention Accounting Standards Board Regulatory accounting procedures (RAP) Growth accounting Accounting liquidity accounting reference date Replacement cost accounting Statement of Financial Accounting Standards No 8 Accounting insolvency Accounting earnings Generally Accepted Accounting Principles (GAAP) |
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