An Examination of the Reliability of Various Income Measures for Assessing the Maintenance of Operating Capability

Disclosure of Current-Cost Income according to pronouncements by authoritative accounting bodies in Australia, the United Kingdom, and the United States is intended to represent Theoretic Distributable Income (TDI) and to be useful in assessing whether the conceptual objective of maintenance of operating capability has been achieved. Although this conceptual objective is common to each Current-Cost Income model and underlies the calculation procedures as set forth by the authoritative bodies, the calculation procedures are substantially different.

Name thesis:degree_name

Ph.D.

Level thesis:degree_level

Dissertation

Discipline thesis:degree_discipline

Accountancy

Grantor

University of Illinois at Urbana-Champaign

Year dc:date

2014

Author dc:creator

• Sander, James Frederick

Contributors dc:contributor

• McKeown, James C.

• Business Administration, Accounting

Identifier

(UMI)AAI8803189

OAI identifier oai:identifier

oai:www.ideals.illinois.edu:2142/71406