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March 18, 2026The Accounting Review

Replacement-Value Accounting.

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Authors

LRL. S. RosenUniversity of Alberta

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Implication

The article examines replacement value accounting, highlighting its impact on capital maintenance and measurement standards.

Key Points

  • The research explores the implications of replacement value accounting on capital measurement and income definition.
  • Analysis of replacement value accounting theory
  • Comparison with historical cost accounting
  • Examination of price level adjustments
  • Replacement value accounting offers a clearer view of capital maintenance than historical cost accounting.
  • Current replacement costs can redefine asset valuations and affect income calculations.
  • Price-level adjustments have limitations that impact revenue charges.

Cite This Study

L. S. Rosen (1967) studied this question.

synapsesocial.com/papers/69ba432b4e9516ffd37a4176https://doi.org/10.2308/tar-4484775
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1REPLACEMENT COST: MEMBER OF THE FAMILY, WELCOME GUEST, OR INTRUDER?1962
  2. 2Replacement Cost: A Historical Look.1966
  3. 3Should Replacement-Cost Changes Be Included in Income?1980
  4. 4THE IMPORTANCE OF REPLACEMENT VALUE.1930
  5. 5Replacement Cost Accounting: Readings on Concepts, Uses & Methods (Book).1978