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

1st Edition

Richard P. Brief

Routledge
Published November 26, 2015
Reference - 320 Pages
ISBN 9781138988972 - CAT# Y210076
Series: Routledge Library Editions: Accounting

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Summary

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

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