Open AccessProfit attributable to lenders and shareholders in Current Cost Accounting
Author(s) -
Jan de Jong
Publication year - 1983
Publication title -
maandblad voor accountancy en bedrijfseconomie
Language(s) - English
Resource type - Journals
eISSN - 2543-1684
pISSN - 0924-6304
DOI - 10.5117/mab.57.16718
Subject(s) - shareholder , accounting , business , profit (economics) , economics , monetary economics , finance , microeconomics , corporate governance
2. Profit of the Firm The profit (or more correctly the results) remaining after full provision for costs connected with the maintenance of physical capital or operational capability is referred to in SSAP 16 as ‘Current Cost Operating Profit’; during the workshop discussions the term ‘Profit of the firm’ was introduced as another name for current cost operating profit and this will also be used in this article.
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