Reporting on Current Replacement Costs

THE SEC, IN ASR 190, HAS REQUIRED THAT CERTAIN REGISTRANTS PROVIDE SUPPLEMENTAL DISCLOSURES OF CURRENT REPLACEMENT COST (CRC) MEASURES OF INVENTORIES, COST OF SALES, CERTAIN PLANT ASSETS, DEPRECIATION, AMORTIZATION, AND DEPLETION. THE SEC'S IDEA IS TO REQUIRE SELECTED CURRENT REPLACEMENT COST DATA W...

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Journal Title: Management Accounting Vol. 59; no. 1; pp. 33 - 35
Author: Wayne Bremser
Format: Article
Language: English
Published: July 1977
Subjects:
Online Access: Full Text