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- W2272432205 abstract "The Securities and Exchange Commission has given notice that the public should have information that, in the SEC's opinion, will be helpful in assessing the operations of a public utility. In March, 1976, the SEC published a notice of adoption of amendments to Regulation S-X requiring disclosure of certain replacement cost data. Companies that must respond in their 1976 reports to the SEC include those with inventories and gross property and equipment that aggregate more than $100 million. In addition to information on inventories these companies must disclose the estimated current replacement cost of productive capacity and the approximate amount of depreciation based on replacement cost for the two most recent fiscal years. The SEC's stated objective is to provide investors with meaningful additional information to assist them in understanding the current cost of operating a business which cannot be obtained from historical cost financial statements. An additional objective is to provide data about the current cost of productive capacity as a measure of the current economic investment in assets as of the balance sheet date. Replacement accounting provides new bookkeeping methods that will strengthen utilities' cases with the tax-hungry legistators, slow-moving regulators, consumers, and unions. (MCW)" @default.
- W2272432205 created "2016-06-24" @default.
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- W2272432205 date "1976-08-26" @default.
- W2272432205 modified "2023-09-26" @default.
- W2272432205 title "Replacement cost accounting: an appraiser's viewpoint" @default.
- W2272432205 hasPublicationYear "1976" @default.
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