The Variable Costing Income Statement for External Reporting
(Sprache: Englisch)
Beginning in 1936, a conversation among academics,practitioners, and regulators took place as to whether absorption(full) costing or variable (direct) costing was the appropriatemethod of presenting the financial statements. Proponents of eachmethod were...
Leider schon ausverkauft
versandkostenfrei
Buch
50.40 €
- Lastschrift, Kreditkarte, Paypal, Rechnung
- Kostenlose Rücksendung
Produktdetails
Produktinformationen zu „The Variable Costing Income Statement for External Reporting “
Klappentext zu „The Variable Costing Income Statement for External Reporting “
Beginning in 1936, a conversation among academics,practitioners, and regulators took place as to whether absorption(full) costing or variable (direct) costing was the appropriatemethod of presenting the financial statements. Proponents of eachmethod were adamant and the theoretical debate raged intermittentlyuntil the early 1970s, when absorption costing won out as part ofU.S. Generally Accepted Accounting Principles. The question wasdivided into two non-exclusive possibilities: differences inutility of the information must arise from either the format or thecontent of the statements. This study shows that the format alonehas no effect on the estimate of future firm performance.Therefore, if there is any difference in the information contentbetween statements based on a variable costing methodology andthose using an absorption costing methodology, it must residesolely in the content of the statements.This provides the basisfor much of the subsequent literature concerning the effect ofoperating leverage on estimates of future firm performance.
Autoren-Porträt von John Simms
John E. Simms, Ph.D. studied Accounting at the University of Houston. He is currently a Professor at the University of St. Thomas, Houston, Texas, specializing in Cost Accounting, International Reporting, Governance and Ethics.
Bibliographische Angaben
- Autor: John Simms
- 2008, 52 Seiten, Maße: 15 x 22 cm, Kartoniert (TB), Englisch
- Verlag: VDM Verlag Dr. Müller
- ISBN-10: 3639028392
- ISBN-13: 9783639028393
Sprache:
Englisch
Kommentar zu "The Variable Costing Income Statement for External Reporting"
Schreiben Sie einen Kommentar zu "The Variable Costing Income Statement for External Reporting".
Kommentar verfassen