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Volume :14 Issue : 1 1986      Add To Cart                                                                    Download

Accounting for the cost capital from The view point of resources allocation

Auther : El-Gharib Bayoumi

This paper deals with the evaluation of the current Accounting for the cost of capital, and various aspects of recent proposals for adjusting the Accounting treatment of the cost of capital.

The paper starts with suggesting a frame of reference for the evaluation of Accounting information. The relevance of information about the cost of capital to certain decisions related to the allocations and use of economic resources has been illustrated. Currently the need for adjusting the accounting treatment of the cost of capital has been emphasized. Professor Robert Anthony has introduced an integrated proposal in the direction. An analysis of that proposal and various counter arguments has led to the conclusion that such proposal, with certain refinement proposed in this paper, may ne defended on grounds of logic and practically. Consequently, it is an appropriate step on road to improving the logical validity of accounting information.

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