The Variable Costing Income Statement for External Reporting

The Variable Costing Income Statement for External Reporting
  • Engels
  • Paperback
  • 9783639028393
  • Druk: 1
  • mei 2008
  • 52 pagina's
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Samenvatting

Beginning in 1936, a conversation among academics, practitioners, and regulators took place as to whether absorption (full) costing or variable (direct) costing was the appropriate method of presenting the financial statements. Proponents of each method were adamant and the theoretical debate raged intermittently until the early 1970s, when absorption costing won out as part of U.S. Generally Accepted Accounting Principles. The question was divided into two non-exclusive possibilities: differences in utility of the information must arise from either the format or the content of the statements. This study shows that the format alone has no effect on the estimate of future firm performance. Therefore, if there is any difference in the information content between statements based on a variable costing methodology and those using an absorption costing methodology, it must reside solely in the content of the statements. This provides the basis for much of the subsequent literature concerning the effect of operating leverage on estimates of future firm performance.

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Inhoud

Taal
Engels
Bindwijze
Paperback
Druk
1
Verschijningsdatum
2008-05-01
Afmetingen
22 x 15 x 0,3 cm
Aantal pagina's
52 pagina's
Illustraties
Met illustraties

Betrokkenen

Auteur
John Simms
Uitgever
Vdm Verlag Dr. Mueller E.K.

EAN

EAN
9783639028393

Overige kenmerken

Extra groot lettertype
Nee
Oorspronkelijke releasedatum
2008-05-21
Thema Subject Code
KJ

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