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- Title
A Note on the Current Cash Equivalent of Liabilities.
- Authors
Henderson, Scott; Peirson, Graham
- Abstract
It is now fourteen years since the publication of the book in which Chambers [1] first set down the details of and arguments for the Continuously Contemporary Accounting (CoCoA) system. In the intervening period the proposed system has been widely discussed in both the academic and the professional literature. In spite of this long period of explanation and criticism, the appropriate method for measuring long-term liabilities under a CoCoA system is still contentious. The purpose of this note is to reconsider this matter in an effort to clarify the appropriate method for measuring long-term liabilities under CoCoA. We will first consider the method advocated by Chambers and then the proposals of Iselin [7], Ma [8] and Friedman [5].
- Subjects
CURRENT liabilities; LIABILITIES (Accounting); CASH &; cash equivalents; CURRENT ratio; CORPORATE accounting; CORPORATE finance; CASH position of corporations
- Publication
Abacus, 1980, Vol 16, Issue 1, p61
- ISSN
0001-3072
- Publication type
Article
- DOI
10.1111/j.1467-6281.1980.tb00086.x