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THE GEARING ADJUSTMENT: AN ECONOMIC PROFIT PERSPECTIVE (1983)

Scapens, Robert W.

Oxford, UK : Blackwell Publishing Ltd

Journal of business finance & accounting 10 (1983), S. 0

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ISSN: 1468-5957

Source: Blackwell Publishing Journal Backfiles 1879-2005

Topics: Economics

Notes: This paper uses an economic model to develop a conceptual basis for the gearing adjustment used in current cost financial statements. It is shown that it is necessary to adopt the entity view of the business enterprise and some very restrictive assumptions; in particular, it is assumed that the business maintains its current cost gearing ratio. Even with restrictive assumptions, however, the SSAP 16 gearing adjustment cannot be derived. Furthermore it is concluded that gearing adjustments could be completely avoided by reporting current cost operating profit together with total monetary holding gains.

Type of Medium: Electronic Resource

URL: http://dx.doi.org/10.1111/j.1468-5957.1983.tb00449.x

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