Average accounting return


 

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Average accounting return

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



Average accounting return

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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.


Growth accounting

Growth accounting

Decomposition 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 date

Accounting reference date

The 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 Board

Accounting Standards Board

UK body that sets accounting standards. A subsidiary body of the Financial Reporting Council.


Replacement cost accounting

Replacement cost accounting

An 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 Suggestions

Accounting liquidity
Generally 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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