Variable Costing Income Statement for External Reporting

Name: Variable Costing Income Statement for External Reporting
Brand: VDM Verlag Dr. Mueller E.K.
SKU: 9783639028393
Price: 47.35 EUR
Availability: InStock

Autor: John Simms

Jazyk:

Väzba: Brožovaná

Vydavateľ: VDM Verlag Dr. Mueller E.K.

Dostupnosť: Skladom u dodávateľa

Odosielame za 14-21 dní

47.35 €

Beginning in 1936, a conversation among academics,practitioners, and regulators took place as to whe...

Informácie o knihe

Autor

John Simms

Jazyk

Angličtina

Väzba

Kniha - Brožovaná

Vydalo

2008

Stránok

EAN

9783639028393

ISBN

3639028392

Enbook ID

06812582

Vydavateľ

VDM Verlag Dr. Mueller E.K.

Hmotnosť

Rozmery

152 x 229 x 3

Kompletný popis

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.

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Variable Costing Income Statement for External Reporting

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