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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.

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1

An Empirical Investigation into the Information Content of Financial Accounting Standards Board Statement No. 33 Current Cost Reporting Requirement

Gillett, John W. (John Willis) 05 1900 (has links)
The purpose of this study was to determine the informational value of FASB Statement No. 33 current cost disclosures using the analytical technique of industry-wide decomposition analysis. The industry-wide decomposition model was used to measure the informational content of both the historical cost balance sheets (reported in the firm's annual reports) and the current cost balance sheets (prepared from the current cost disclosures) of firms in the Electric Services and Retailers industries. The two measures were then compared to determine the informational value of FASB Statement No. 33 current cost disclosures.
accounting
cost disclosures
inflation
Financial Accounting Standards Board
Accounting -- Effect of inflation on.
Disclosure in accounting.
Accounting and price fluctuations.

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