About: Clean surplus accounting

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The clean surplus accounting method provides elements of a forecasting model that yields price as a function of earnings, expected returns, and change in book value. The theory's primary use is to estimate the value of a company’s shares (instead of discounted dividend/cash flow approaches). The secondary use is to estimate the cost of capital, as an alternative to e.g. the CAPM. The "clean surplus" is calculated by not including transactions with shareholders (such as dividends, share repurchases or share offerings) when calculating returns; whereas standard accounting for financial statements requires that the change in book value equal earnings minus dividends (net of capital changes).

Attributes	Values
rdf:type	yago:Abstraction100002137 yago:CommercialDocument106472025 yago:Communication100033020 yago:Document106470073 yago:Writing106362953 yago:WrittenCommunication106349220 yago:Statement106516595 yago:WikicatFinancialStatements
rdfs:label	Kongruenzprinzip (Buchhaltung) (de) Clean surplus accounting (en)
rdfs:comment	Das Kongruenzprinzip (auch Pagatorisches Prinzip), im Englischen als Clean Surplus Accounting bezeichnet, sagt aus, dass die Summe der buchhalterischen Periodengewinne langfristig der Summe der Zahlungsüberschüsse entspricht. Gabriel Preinreich gilt als Begründer des Kongruenzprinzips (siehe auch Preinreich-Lücke-Theorem). (de) The clean surplus accounting method provides elements of a forecasting model that yields price as a function of earnings, expected returns, and change in book value. The theory's primary use is to estimate the value of a company’s shares (instead of discounted dividend/cash flow approaches). The secondary use is to estimate the cost of capital, as an alternative to e.g. the CAPM. The "clean surplus" is calculated by not including transactions with shareholders (such as dividends, share repurchases or share offerings) when calculating returns; whereas standard accounting for financial statements requires that the change in book value equal earnings minus dividends (net of capital changes). (en)
dcterms:subject	Financial statements Fundamental analysis Accounting terminology Valuation (finance)
Wikipage page ID	31725977 (xsd:integer)
Wikipage revision ID	1090361894 (xsd:integer)
Link from a Wikipage to another Wikipage	Financial statements Fundamental analysis Valuation using discounted cash flows Earnings response coefficient Present value Equity (finance) Balance sheet Capital asset pricing model Goodwill (accounting) Residual income valuation Cost of capital Accounting terminology Valuation (finance) Dividend Book value Income statement Valuation (finance) Share repurchase Shareholder T-model Net assets
Link from a Wikipage to an external page	https://web.archive.org/web/20110911102206/http:/www.buffettandbeyond.com/whatiscleansurplus.html http://www.investopedia.com/articles/fundamental-analysis/09/accounting-for-dirty-surplus.asp
sameAs	Clean surplus accounting Clean surplus accounting Clean surplus accounting Clean surplus accounting Clean surplus accounting
dbp:wikiPageUsesTemplate	dbt:Refimprove dbt:Reflist
has abstract	Das Kongruenzprinzip (auch Pagatorisches Prinzip), im Englischen als Clean Surplus Accounting bezeichnet, sagt aus, dass die Summe der buchhalterischen Periodengewinne langfristig der Summe der Zahlungsüberschüsse entspricht. Gabriel Preinreich gilt als Begründer des Kongruenzprinzips (siehe auch Preinreich-Lücke-Theorem). (de) The clean surplus accounting method provides elements of a forecasting model that yields price as a function of earnings, expected returns, and change in book value. The theory's primary use is to estimate the value of a company’s shares (instead of discounted dividend/cash flow approaches). The secondary use is to estimate the cost of capital, as an alternative to e.g. the CAPM. The "clean surplus" is calculated by not including transactions with shareholders (such as dividends, share repurchases or share offerings) when calculating returns; whereas standard accounting for financial statements requires that the change in book value equal earnings minus dividends (net of capital changes). (en)
prov:wasDerivedFrom	wikipedia-en:Clean_surplus_accounting?oldid=1090361894&ns=0
page length (characters) of wiki page	4390 (xsd:nonNegativeInteger)
foaf:isPrimaryTopicOf	wikipedia-en:Clean_surplus_accounting
is Link from a Wikipage to another Wikipage of	Valuation using discounted cash flows Earnings response coefficient Clean Surplus Accounting Financial economics Outline of finance Residual income valuation Valuation (finance) T-model
is Wikipage redirect of	Clean Surplus Accounting
is foaf:primaryTopic of	wikipedia-en:Clean_surplus_accounting

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