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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 MatchesCurrent 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. Accounting reference dateAccounting reference dateThe 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. Accounting Standards BoardAccounting Standards BoardUK body that sets accounting standards. A subsidiary body of the Financial Reporting Council. Replacement 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. Further SuggestionsAccounting liquidityGenerally Accepted Accounting Principles (GAAP) Purchase accounting Accounting insolvency Accrual Accounting Convention Financial Accounting Standards Board (FASB) Inflation accounting Statement of Financial Accounting Standards No 8 Statement of Financial Accounting Standards No 52 Regulatory accounting procedures (RAP) Cost accounting Historical Cost Accounting Convention Accounting earnings |
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