The continuing debate over depreciation, capital and income
Author(s)
Bibliographic Information
The continuing debate over depreciation, capital and income
(Routledge library editions, . Accounting ; v. 17)
Routledge, 2013, c1993
Available at 4 libraries
  Aomori
  Iwate
  Miyagi
  Akita
  Yamagata
  Fukushima
  Ibaraki
  Tochigi
  Gunma
  Saitama
  Chiba
  Tokyo
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  Niigata
  Toyama
  Ishikawa
  Fukui
  Yamanashi
  Nagano
  Gifu
  Shizuoka
  Aichi
  Mie
  Shiga
  Kyoto
  Osaka
  Hyogo
  Nara
  Wakayama
  Tottori
  Shimane
  Okayama
  Hiroshima
  Yamaguchi
  Tokushima
  Kagawa
  Ehime
  Kochi
  Fukuoka
  Saga
  Nagasaki
  Kumamoto
  Oita
  Miyazaki
  Kagoshima
  Okinawa
  Korea
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  United Kingdom
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  United States of America
Note
Reprint. Originally published: New York : Garland, 1993. (New works in accounting history)
Includes bibliographical references
ISBN for subser. "Accounting": 9780415530811
Description and Table of Contents
Description
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
Table of Contents
Preface. Introduction. Part 1: First Principles 1. Introduction, Dicksee's Contribution to the Development of Accounting Theory and Practice 2. The Accountant's Responsibility in Historical Perspective 3. Valuation, Matching and Earnings: The Continuing Debate Part 2: The Debate over Depreciation 4. The Origin and Evolution of Nineteenth-Century Asset Accounting 5. Depreciation theory in Historical Perspective 6. Hicks on Accounting 7. An Index of Growth due to Depreciation 8. A late Nineteenth Century Contribution to the Theory of Depreciation Part 3: A Solution to the Allocation Problem 9. A Least Squares Allocation Model 10. The Estimation Problem in Financial Accounting 11. A Reformulation of the Estimation Problem Part 4: Interest Rate Approximations 12. Yield Approximations: A History 13. Interest Approximations 14. Baily's Paradox 15. A Note on Rediscovery and the Rule of 69 16. Weighted Average Earnings Per Share Part 5: Financial Reporting and Analysis 17. Corporate Financial Reporting at the Turn of the Century 18. Cumulative Financial Statements 19. Introduction, Estimating the Economic Rate of Return from Accounting 20. Approximate Error in Using Accounting Rates of Return to Estimate Economic Returns 21. Approximate Error in Using Accounting Rates of Return to Estimate Economic Returns: A Correction 22. The Role of the Accounting Rate of Return in Financial Statement Analysis Part 6: Accounting Error 23. Nineteenth Century Accounting Error 24. Accounting Error as a Factor in Business History
by "Nielsen BookData"