Income Measurement
1. Economic Income
Equals net cash flows + the change in the present value of future cash flows
Includes both recurring and nonrecurring components— rendering it less useful for forecasting future earnings potential
2. Permanent Income
Also called sustainable earning power, or sustainable or normalized earnings
Estimate of stable average income that a company is expected to earn over its life
Reflects a long-term focus
Directly proportional to company value
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