The rule requires financial instruments to be recorded at " fair value, " not the historical cost paid for them, with changes affecting earnings.
42.
This problem is compounded when numerous assets and liabilities are reported at historical cost, leading to a balance sheet that may be greatly undervalued.
43.
British gas said the historical cost profit in the first half was 565 million pounds, down 11 percent from 635 million in the previous first half.
44.
Maryland already operates a Total Patient Revenue model that establishes fixed global budgets for certain rural hospitals on the basis of their historical cost trends.
45.
27 % of this contract was then sold to Cairn Energy in 1998 in return for covering some historical costs and drilling the next exploration well.
46.
The goal of this framework is to eliminate the inconsistencies between balance sheet ( historical cost ) numbers and income statement ( fair value ) numbers.
47.
Companies are required to restate their historical cost financial reports in terms of the period end hyperinflation rate in order to make these financial reports more meaningful.
48.
The local phone companies countered that the FCC's pricing structure unfairly deprived them of the right to recoup the historical costs of building and maintaining their networks.
49.
At the end of 2002, United's list showed a current value of $ 9 million for the second partnership, and a historical cost of $ 23 million.
50.
The loss, reported on a historical cost of supply basis, widened to 364 million pounds ( $ 612 million ) from 181 million pounds a year earlier.
