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CCA

It stands for current cost accounting; an accounting method (valuation method) that uses current cost as a measure of value....

Current Cost Accounting

An accounting method (valuation method) that uses current cost as a measure of value. It is designed to realistically enhance...

COP

It stands for current operating profit; the operating profit that constitutes the excess of the current value of an entity's...

Current Operating Profit

The operating profit that constitutes the excess of the current value of an entity's output (products and services provided) sold...

Current Entry Price

The price (entry price) that would be paid to buy an asset or transfer a liability in an orderly transaction...

Current Exit Price

The price that would be received from selling an asset or paid for transferring a liability in an orderly transaction...

Common Information Needs

The needs of a wide range of users of an entity's financial statements (general purpose financial statements, GPFSs) to information,...

Cooling-Off Period

A period of time during which an accounting/ audit firm has to maintain the rule of independence when a member...

Current Cost

The cost of an asset that is calculated on the basis of its current replacement cost. The current cost approach...

Current Exit Value

An exit value that reflects the present value or the amount at which an asset could be sold or a...