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BALANCE SHEET ITEMS AS THE PRESENT VALUE OF FUTURE CASH FLOWS (1984)

Bodenhorn, Diran

Oxford, UK : Blackwell Publishing Ltd

Journal of business finance & accounting 11 (1984), S. 0

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ISSN: 1468-5957

Source: Blackwell Publishing Journal Backfiles 1879-2005

Topics: Economics

Notes: This paper develops balance sheets assuming that assets are future service potentials, or future cash flows. All balance sheet items are the present (discounted) values of future cash flows. All future flows, whether receipts or payments, including transactions with shareholders, are accounted for on the balance sheet. Balance sheets are constructed on the basis of (1) full knowledge of the future, and (2) knowledge only of past flows, assuming that investment projects have zero net present value. Capital gains (losses) are recorded when events demonstrate that projects have positive (negative) net present value.

Type of Medium: Electronic Resource

URL: http://dx.doi.org/10.1111/j.1468-5957.1984.tb00766.x

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