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George Frangeskides, Chairman at ALBA, explains why the Pilbara Lithium option ‘was too good to miss’. Watch the video here. 

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George Frangeskides, Chairman at ALBA, explains why the Pilbara Lithium option ‘was too good to miss’
George Frangeskides, Chairman at ALBA, explains why the Pilbara Lithium option ‘was too good to miss’View Video
Charles Jillings, CEO of Utilico, energized by strong economic momentum across Latin America
Charles Jillings, CEO of Utilico, energized by strong economic momentum across Latin AmericaView Video

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  5. Current Cost Accounting

Current Cost Accounting

Definition of 'Current Cost Accounting'

Current Cost Accounting attempts to capture the effect of inflation on asset values (and liabilities) by recording them at their current replacement cost, i.e. the cost of obtaining an identical replacement.

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Related Terms

CCAAcid RatioAcid Test RatioQuick Asset RatioCurrent RatioAccounting Standards BoardAccruals AccountingARORASBCreative AccountingGAAPGenerally Accepted Accounting PrinciplesBook CostSunk CostWeighted Average Cost of CapitalAccrualAccrualsMarket to Book RatioNormal ProfitsCapital Employed

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