haku: @indexterm Litigation / yhteensä: 152
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| Tekijä: | Wagner, M. J. |
| Otsikko: | How do you measure damages? Lost income or lost cash flow? |
| Lehti: | Journal of Accountancy
1990 : FEB, VOL. 169:2, p. 28-31, 33 |
| Asiasana: | CASH FLOW INCOMES LITIGATION |
| Kieli: | eng |
| Tiivistelmä: | An explanation of the difference between calculating damages as lost income and lost cash flow to a plaintiff. Methods and the factors needing consideration when making a decision about which approach to use. Types of damages. The amount of the claim. Shortening the time frame. The balance sheet effects. Financing assumptions. Calculating present value. Prejudgement interest. A preference for a cash basis. Three Exhibits illustrate the study, and the main points are summarized. |
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