Clean surplus accounting
id:
clean-surplus-accounting-256-13188330
title:
Clean surplus accounting
text:
The clean surplus accounting method provides elements of a forecasting model that yields price as a function of earnings, expected returns, and change in book value. The theory's primary use is to estimate the value of a company's shares. The secondary use is to estimate the cost of capital, as an alternative to e.g. the CAPM. The "clean surplus" is calculated by not including transactions with shareholders when calculating returns; whereas standard accounting for financial statements requires t
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wiki
category slug:
encyclopedia
description:
original url:
https://en.wikipedia.org/wiki/Clean_surplus_accounting
date created:
date modified:
2023-11-03T22:14:29Z
main entity:
{"identifier":"Q5130548","url":"https://www.wikidata.org/entity/Q5130548"}
image:
fields total:
13
integrity:
13