On the Application of Accounting Rates of Return

descriptionPublicationkeyboard_double_arrow_right Article , Part of book or chapter of book 01 Mar 1986 United Kingdom Publisher:Oxford University Press (OUP)Journal:The Economic Journal, volume 96, page 199 (issn: 0013-0133,

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Authors: Kay, J A; Mayer, C P;

doi: 10.2307/2233434

On the Application of Accounting Rates of Return

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Abstract

The article presents a study on the application of some accounting concepts and functions in economic analysis. According to the author, his analysis will provide a basis on which accountants can discriminate between the alternative rules and standards available to them by reference to their relevance to the information required by investors or regulators. The author states that current cost accounts should be used with care. The appropriate method for economic interpretation of rates of return on capital deals with the application of the balance sheet conventions of current cost accounting.

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United Kingdom

Related Organizations

University of Oxford
United Kingdom
Institute for Fiscal Studies
United Kingdom

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