سود تحقق یافته و تغییرات در قیمت بازار دارائی های مالی

اختصاصی از فی توو سود تحقق یافته و تغییرات در قیمت بازار دارائی های مالی دانلود با لینک مستقیم و پر سرعت .

فرمت فایل : word(قابل ویرایش)تعداد صفحات10

Realized income and changes in market price of financial assets
The income measured in accounting (net income or earnings) is not the economic income mentioned above. Instead, measure of income captures the extent to which the results expected at the time of the investment have been achieved (i.e., realized). In other words, the performance of an investment is measured based on the ex post facts that can be compared with the ex ante expectation. Since an investment is made in expectation of cash flows, it is natural that the ex post fact to be compared with the expectation is the actual cash flows. The realized income for accounting purposes is measurement of performance based on the fact of cash flows, adjusted by allocation on the accrual basis. This concept implies that performance of an investment is not measured by changes in the value of
assets held, but measured based on the realization of cash flows that were expected or not expected before the fact. In cases of real investments in business operations, income is measured in terms of cash flows arising from business activities such as sales of products