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

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Description

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.

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vii, 142 leaves : ill.

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Gillett, John W. (John Willis) May 1983.

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  • Gillett, John W. (John Willis)

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Description

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.

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vii, 142 leaves : ill.

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  • May 1983

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  • Aug. 22, 2014, 6 p.m.

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  • April 23, 2018, 1:40 p.m.

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Gillett, John W. (John Willis). An Empirical Investigation into the Information Content of Financial Accounting Standards Board Statement No. 33 Current Cost Reporting Requirement, dissertation, May 1983; Denton, Texas. (digital.library.unt.edu/ark:/67531/metadc331760/: accessed October 22, 2018), University of North Texas Libraries, Digital Library, digital.library.unt.edu; .