EVA® reports numbers for which there is no proof, The CVA® concept cannot stand the test either, NVA i.e. Net Value Added is the proven net profit in any given period less demand, The demand is that amount of profit which is acceptable to managers and/or shareholders
Weighted Average Cost of Capital (WACC), firm valuation, capital budgeting, cost of equity, cost of debt, Return On Assets (ROA), Return On Equity (ROE), standard D/E mix
The new IASB rules do not meet reality, Value Differences, all along the line, positive and negative, nominal and substantial, From zero on, after deduction of value differences and taxes, net profit remains
Strategic Investments Decision-making, Integration of Project Appraisal and Subsequent Evaluation, Uniform Metrics from Project Inception to Completion, Neither EVA® nor CVA® but NVA i.e. Net Value Added
Breakeven Analysis to the fullest extent, Profit Isographs, Absorption Costing, Full Costing, Direct Costing, Marginal Costing, Differential Costing, Divergent DC and AC calculation schemes have been rendered out of date by a general maxim
DCF, Discounted Cash Flow, NPV, Net Present Value, Tangible Fixed Assets, Standard Price 1 Machine Hour, Standard Unit Cost, Minimum Product Prices, Economic Life Cycles, Theory of Terborgh, Assessing Strategic Investments
HC, FIFO, Average Unit-cost, Individual LIFO, Collective LIFO, IJzeren Voorraad-system, several RC-systems, Modern Nominalism, Edwards and Bell, System-Bakker, GPLA-system
Income measurement, Income tax, Fiscal accounts, Real tax burden, Tax to be paid, Direct mutations in the share capital, Profit to be published, Correctly handle a convertible, Provisions for latent tax, US-GAAP, The new IASB rules, The UK debate on inflation accounting in the 1970s, Verified intern
Measuring Data, Values and Standards representing 'the state of the art', HC-systems, Sandilands Committee, RC-systems, Whittington's Old Fred who's a street trader
