TAILIEUCHUNG - The Measurement of Business Capital, Income and Performance

These amounts can be sizable for some products and in some situations (such as during an economic expansion for audit premium or after a major catastrophe for reinstatement premium). Therefore, delaying recognition of this revenue until the premium is charged could result in distorted earnings reports. How can they be reflected in revenue, when their amount, timing and/or assignment to individual policies is uncertain? One way is to record as written premium an estimate of their amount. This requires a slight deviation from the previously provided definition of written premium as the amount of premium charged. | 1 The Measurement of Business Capital Income and Performance Tutorial presented at the University Autonoma of Barcelona Spain September 21-22 2005 revised December 2005. W. Erwin Diewert Department of Economics University of British Columbia Vancouver . Canada V6N 1Z1 Email diewert@ III. Accounting Theory and Alternative Methods for Asset Valuation 1. Introduction 2. Historical Cost Valuation 3. Purchasing Power Adjusted Historical Cost 4. Net Realizable Values or Exit Values 5. Replacement Costs or Entry Values 6. Future Discounted Cash Flows 7. Specific Price Level Adjusted Historical Cost 8. Prepaid Expense Assets and their Allocation 1. Introduction In this Chapter we study the following problem the determination of period by period values for durable assets that are held by the business unit for multiple accounting periods. There are many possible methods for asset valuation that could be used. We shall consider seven methods 1 1 historical cost valuations 2 general purchasing power adjusted historical costs 3 net realizable values or appraisal or market values 4 replacement or reproduction costs 5 future discounted cash flows 6 asset specific index number adjusted historical cost and 7 valuations based on intertemporal cost allocation methods. Daines considered 4 of these 7 methods There are four possible bases which might be adopted 1 liquidation value or that value which is likely to be realized if the assets were thrown onto the market in the process of an orderly or forced liquidation 2 original cost with proper allowance for decline in value of current assets and allowances for depreciation and depletion of fixed assets 3 capitalized income producing value 4 present market price of replacing or reproducing a similar asset in its present state of condition. . Daines 1929 98 . 2 The main method of valuation that is in general use today by financial accountants is the first method historical cost However this method assumes .

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