Concepedia

Accumulated Surplus

Accumulated Surplus is a component of equity in the Statement of Financial Position representing the cumulative net surplus or deficit of an entity over its operational history, excluding any distributions to owners or injections by owners, thereby distinguishing it from other equity components such as contributed capital or revaluation reserves.

29

Publications

2K

Citations

49

Authors

28

Institutions

Publications per year

2017–2026

4

Parents

Publications

29

On the Time Value of Ruin

Hans U. Gerber, Elias S. W. Shiu · North American Actuarial Journal · 1998 · 793 citations

, , +16

Financial Satisfaction in Old Age: A Satisfaction Paradox or a Result of Accumulated Wealth?

Thomas Hansen, Britt Slagsvold, Torbjørn Moum · Social Indicators Research · 2008 · 184 citations

, , +17

The Olive Boom. Oil Surpluses, Wealth and Power in Roman Tripolitania

David Mattingly · Libyan Studies · 1988 · 134 citations

, , +17

Modelling the freshwater supply of cisterns in ancient Greece

Patrik Klingborg, Martin Finné · Water History · 2018 · 75 citations · Full text

, , +17

Fractional Poisson Process: Long-Range Dependence and Applications in Ruin Theory

Romain Biard, Bruno Saussereau · Journal of Applied Probability · 2014 · 65 citations · Full text

, , +17

1–5 of 29

Authors

49

  1. HU
    Hans U. Gerber

    University of Lausanne, Switzerland

    2 publications · 834 citations

    2

    h-index

  2. HG
    H. G. Verbeek

    Amsterdam University of Applied Sciences, Netherlands

    1 publications · 64 citations

    1

    h-index

  3. PN
    P. Natier

    Université Catholique de Lille, France

    1 publications · 19 citations

    1

    h-index

  4. PV
    Patrick Veysset

    VetAgro Sup, France

    1 publications · 19 citations

    1

    h-index

  5. UA
    U.D. Annakkage

    University of Manitoba, Canada

    1 publications · 10 citations

    1

    h-index

1–5 of 49

Institutions

28

  1. University of Lausanne

    Lausanne, Switzerland

    2 h-index

    3 publications

    875 citations

  2. The University of Melbourne

    Melbourne, Australia

    2 h-index

    2 publications

    73 citations

  3. University of Manitoba

    Winnipeg, Canada

    1 h-index

    2 publications

    20 citations

  4. Federal Reserve

    Washington D.C., United States

    1 h-index

    3 publications

    75 citations

  5. University of Mississippi

    Oxford, United States

    1 h-index

    1 publications

    40 citations

  6. Institut d'Economie Scientifique Et de Gestion

    Puteaux, France

    1 h-index

    2 publications

    38 citations

  7. Suffolk University

    Boston, United States

    1 h-index

    1 publications

    11 citations

  8. VetAgro Sup

    Lyon, France

    1 h-index

    2 publications

    38 citations

1–8 of 28

Venues

  1. North American Actuarial Journal

    NAAJ · 2 publications · 834 citations

    2

    h-index

  2. Journal of Political Economy

    JPE · 2 publications · 60 citations

    2

    h-index

  3. Econstor (Econstor)

    Repository · 1 publications · 35 citations

    1

    h-index

  4. Economic papers

    1 publications · 16 citations

    1

    h-index

  5. Social Indicators Research

    1 publications · 184 citations

    1

    h-index

1–5