Focuses on United States-based Financial Accounting Standards Board's (FASB) issuance of a Statement of Financial Accounting Concepts. Revision of a June 1997 exposure draft entitled Using Cash Flow Information and Pr...
Revision of a June 1997 exposure draft entitled Using Cash Flow Information and Present Value in Accounting Measurements; Part of the FASB conceptual framework project; Utilization of future cash flows as the basis of an accounting measurement. 年份: 2000 ...
7 CON7 Status Page Using Cash Flow Information and Present Value in Accounting Measurements February 2000 Financial Accounting Standards Board of the Financial Accounting Foundation 401 MERRITT 7, P.O. BOX 5116, NORWALK, CONNECTICUT 06856-5116 文档格式:PDF | 页数:53 | 浏览次数:10 | 上传日期:...
It provides general principles that govern the use of present value, especially when the amount of future cash flows, their timing, or both are uncertain. It also provides a common understanding of the objective of present value in accounting measurements. The Board decided to limit this ...
You can calculate present value of future cash flows. In accounting, most measures are documented at their fair value, which is the cash or cash equivalent amount a buyer pays for a good or service in an open market, namely, a good's fair market value. Fair market value is considered a...
concept,original logic and connecting link of finance and accounting,and that the corporation finance revolution in 21st century is now calling for a "model of value accounting"(i.e.,the accounting model of present value and fair value based on value measurements),and it will come to be true...
认为沃尔玛公司已经决定表面并保持了10年空地旁边的商店为客户作为停车场,管理层正在考虑流动投标涉及两种不同品质的停车面积12000平方码的浮出水面。报价:一个表面安装成本5.75美元每平方码。这个表面必须被替换的5年。表面上的年度维护费用估计为每年25美分每平方码除了去年的服务。更换表面类似于最初的...
This paper discusses fundamental recognition and measurement issues relating to fair value accounting. Especially, our goal is to investigate fundamental accounting implication of using present value in accounting measurement. In October 1997, the Financial Accounting Standards Board issued a Exposure Draft,...
Preparation of the actuarial balance sheet based on the present value of assets and liabilities of the going concern The article studies the problem of applicability in the accounting practice the going concern's assets and liabilities estimation at the present value. The drawn conclusion is that it...
1) outlining view of Research on Present Value in Accounting Measurements 《会计计量中的现值研究》概览2) The Study on Value Chain Accounting 价值链会计研究3) sociometric study 社会计量研究4) accounting research 会计研究 1. Experiment method has already be used extensively in the field of ...