Continuing Debate Over Depreciation, Capital and Income (RLE Accounting)

Name: Continuing Debate Over Depreciation, Capital and Income (RLE Accounting)
Author: Richard Brief

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Gebonden, 324 blz. | Engels

Taylor & Francis | 1e druk, 2013

ISBN13: 9780415707886

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Taylor & Francis 1e druk, 2013 9780415707886

Onderdeel van serie Routledge Library Editions: Accounting

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Beginning with first principles, then discussing the origin and evolution of the debate over depreciation, capital and income, several related topics are addressed in this volume originally published in 1993. These include the allocation problem, interest rate approximations, issues concerning financial reporting and analysis and the meaning and economic impact of ‘accounting error’. The underlying themes concern the importance of history and the need for an appreciation of basic concepts and relationships in accounting