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March 18, 2026The Accounting Review

Should Replacement-Cost Changes Be Included in Income?

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Authors

RSRichard A. SamuelsonSan Diego State University

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Implication

This analysis evaluates the necessity of including replacement-cost changes in income, challenging common arguments.

Key Points

  • This paper examines whether changes in replacement-cost should be included in income reporting.
  • Analyzes academic literature on replacement-cost accounting
  • Evaluates arguments for treating replacement-cost changes as income
  • Considers implications for financial reporting
  • Concludes that holding gains treatment is not acceptable
  • Recommends treating replacement-cost changes as direct adjustments to capital
  • Critiques existing arguments for including such changes in income

Cite This Study

Richard A. Samuelson (1980) studied this question.

synapsesocial.com/papers/69ba43384e9516ffd37a4381https://doi.org/10.2308/tar-4498650
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Also Consider

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

  1. 1Replacement-Value Accounting.1967
  2. 2Technological Changes and Replacement Costs: A Beginning.1979
  3. 3Accounting for replacement investments.1993
  4. 4REPLACEMENT COST: MEMBER OF THE FAMILY, WELCOME GUEST, OR INTRUDER?1962
  5. 5On the Correspondence Between Replacement Cost Income and Economic Income.1970