First year allowance and Historic: Difference between pages

Revision as of 19:34, 5 May 2016

Measures based on actual past data, rather than forecast future data.

For example the historic dividend yield is normally based on the most recent past dividend.

(As opposed to the prospective dividend yield which is normally based on the next forecast future dividend.)

Another example is the historic Price to earnings ratio (PER) which is normally based on the earnings for the most recent past period.

(As opposed to the prospective PER which is normally based on the projected earnings for the nearest future forecast period.)

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-(FYA).
+Measures based on actual past data, rather than forecast future data.
-''UK tax.''
-Special accelerated UK capital allowances available from time to time on qualifying expenditure made during specific periods for certain sizes of organisations or certain types of investment.
+For example the historic dividend yield is normally based on the most recent past dividend.
+(As opposed to the prospective dividend yield which is normally based on the next forecast future dividend.)
+Another example is the historic Price to earnings ratio (PER) which is normally based on the earnings for the most recent past period.
+(As opposed to the prospective PER which is normally based on the projected earnings for the nearest future forecast period.)
 == See also ==
-* [[Capital allowances]]
+* [[Dividend yield]]
-* [[Initial allowance]]
+* [[Price to earnings ratio]]
-* [[Qualifying expenditure]]
-[[Category:Accounting,_tax_and_regulation]]