haku: @indexterm machinery industry / yhteensä: 83
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| Tekijä: | Shriver, K. A. |
| Otsikko: | An empirical examination of the potential measurement error in current cost data. |
| Lehti: | Accounting Review
1987 : JAN, VOL. 62:1, p. 79-96 |
| Asiasana: | CURRENT COST ACCOUNTING MACHINERY INDUSTRY PRICE INDICES |
| Kieli: | eng |
| Tiivistelmä: | The Financial Accounting Standards Board (FASB) is in the process of soliciting empirical evidence about the accuracy of price indexes to measure the current cost of plant and equipment (including machinery). Some studies show that measurement errors in current cost data seem to dominate the potential information content.This study looks at the size, and sources of the potential measurement error in the estimations of current cost appearing in the Producer Price Indexes (PPI). The results show that, in general, the measurement error tends to be an overstatement of new current cost. |
SCIMA