Depreciation and Capital Maintenance (RLE Accounting)

Herausgeber: Brief, Richard

• Broschiertes Buch

Produktbeschreibung

Of the nine articles reprinted in this volume originally published in 1984, those by Ladelle, Hotelling and Anton are recognized as being the classic articles on the depreciation of a single 'machine'. Each of these articles was published in a journal that is often not accessible and reprinted here has brought them together in one place. For many years accountants have dealt with depreciation and capital maintenance as a static problem. This volume recognizes its dynamic aspects.

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Produktdetails

• Routledge Library Editions: Accounting
• Verlag: Taylor & Francis Ltd
• Seitenzahl: 138
• Erscheinungstermin: 8. Juli 2016
• Englisch
• Abmessung: 174mm x 356mm x 15mm
• Gewicht: 288g
• ISBN-13: 9781138967410
• ISBN-10: 1138967416
• Artikelnr.: 57054515

Autorenporträt

Multivolume collection by leading authors in the field

Inhaltsangabe

Introduction. Part 1: Theory of Depreciation: Single Machine 1. A Late
Nineteenth Century Contribution to the Theory of Depreciation Richard P.
Brief 2. A General Mathematical Theory of Depreciation Harold Hotelling 3.
Depreciation, Cost Allocation and Investment Decisions Hector R. Anton
Part 2: Theory of Depreciation: Composite Plant 4. Annual Survey of
Economic Theory: The Theory of Depreciation Gabriel A. D. Preinreich Part
3: Depreciation Multiplier 5. The Depreciation Multiplier P. de Wolff 6. On
the Convergence of Periodic Reinvestments by an Amount Equal to
Depreciation Yuji Ijiri Part 4: Depreciation and Capital Maintenance:
Hick's Views 7. Hicks on Accounting Richard P. Brief 8. The Measurement of
Capital John Richard Hicks 9. The Concept of Income in Relation to Taxation
and to Business management John Richard Hicks.