enow.com Web Search

Search results

  1. Results from the WOW.Com Content Network
  2. Constant purchasing power accounting - Wikipedia

    en.wikipedia.org/wiki/Constant_purchasing_power...

    (3) Financial capital maintenance in units of CPP in terms of a Daily Consumer Price Index or daily rate at all levels of inflation and deflation (see the original Framework (1989), Par 104 (a)) [now Conceptual Framework (2010), Par. 4.59 (a)] under the Capital Maintenance in Units of Constant Purchasing Power paradigm.

  3. Historical cost - Wikipedia

    en.wikipedia.org/wiki/Historical_cost

    The IASB's Framework introduced Capital Maintenance in Units of Constant Purchasing Power as an alternative to Historical Cost Accounting in 1989 in Par. 104 (a) where it states that financial capital maintenance can be measured in either nominal monetary units - the traditional HCA model - or in units of constant purchasing power at all levels ...

  4. Equivalent annual cost - Wikipedia

    en.wikipedia.org/wiki/Equivalent_annual_cost

    Assessing whether increased maintenance costs will economically change the useful life of an asset. [ 10 ] Calculating how much should be invested in an asset in order to achieve a desired result (i.e., purchasing a storage tank with a 20-year life, as opposed to one with a 5-year life, in order to achieve a similar EAC).

  5. Inflation accounting - Wikipedia

    en.wikipedia.org/wiki/Inflation_accounting

    Likewise subtracting dollar amounts that represent different amounts of purchasing power may result in an apparent capital gain which is actually a capital loss. If a building purchased in 1970 for $20,000 is sold in 2006 for $200,000 when its replacement cost is $300,000, the apparent gain of $180,000 is illusory.

  6. Net present value - Wikipedia

    en.wikipedia.org/wiki/Net_present_value

    The NPV method can be slightly adjusted to calculate how much money is contributed to a project's investment per dollar invested. This is known as the capital efficiency ratio. The formula for the net present value per dollar investment (NPVI) is given below:

  7. Consumption of fixed capital - Wikipedia

    en.wikipedia.org/wiki/Consumption_of_fixed_capital

    Consumption of fixed capital (CFC) is a term used in business accounts, tax assessments and national accounts for depreciation of fixed assets. CFC is used in preference to "depreciation" to emphasize that fixed capital is used up in the process of generating new output, and because unlike depreciation it is not valued at historic cost but at ...

  8. Utility ratemaking - Wikipedia

    en.wikipedia.org/wiki/Utility_ratemaking

    The traditional rate formula is intended to produce a utility's revenue requirement: R = O + (V − D)r. The elements of the traditional rate formula are defined as: R is the utility's total revenue requirement or rate level. This is the total amount of money a regulator allows a utility to collect from customers.

  9. Valuation using discounted cash flows - Wikipedia

    en.wikipedia.org/wiki/Valuation_using_discounted...

    M&A analysts likewise apply the first approach, with risk as well as the target capital structure informing both the cost of equity and, naturally, WACC. [6] For the approach taken in the mining industry, where risk-characteristics can differ (dramatically) by property, see:. [13]