Uk Gaap

Davies, Mike; Paterson, Ron; Wilson, Allister

doi:10.1007/978-1-349-13819-7

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Introduction1

Financial Analysis1

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2017

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Cited by 16 publications

(2 citation statements)

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“…Prior to the adoption of FRS 3 in 1993, UK accounting practice had been underpinned by a 'primacy of bottom line earnings' philosophy (Davies et al, 1997). The resulting profit and loss account generally provided very limited information for analysts, particularly about permanent and transitory earnings components of a reporting firm.…”

Section: Introductionmentioning

confidence: 99%

The Association Between Analysts’ Forecast Revisions and Earnings Components: The Evidence of FRS 3

Lin

2002

The British Accounting Review

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Section: Introductionmentioning

confidence: 99%

The Association Between Analysts’ Forecast Revisions and Earnings Components: The Evidence of FRS 3

Lin

2002

The British Accounting Review

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“…The residual value of the assets (i.e. at the end of the system's useful economic life 47 ) was assumed to be zero.…”

Section: Financial Analysismentioning

confidence: 99%

An attributable cost model for a telecare system using advanced community alarms

et al. 2001

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We have developed an attributable cost model for a city-based telecare scheme involving 11,618 community alarm users. The equipment was assumed to cost 500 Pounds-1000 Pounds per installation, compared with 175 Pounds for the current system. Because of the significant additional capital cost of the proposed system, it would be necessary to borrow to finance it. For example, if the home equipment cost 500 Pounds per unit, an additional 2.2 million Pounds would be required. Nonetheless, it would be possible to achieve a return on the investment after 10 years. The principal savings would arise from reduced hospital bed costs and reduced residential care. The model suggests that the financial benefits of the proposed system would occur in the ratio of 4% to the local authority housing department, 43% to the National Health Service and 53% to the residential care provider.

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