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大学・機関向け
著者・編者 | Brief, Richard P. (ed.), |
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シリーズ | (Routledge Library Editions: Accounting) |
出版社 | (Routledge, UK) |
出版年 | 2013 |
ページ数 | 320 pp. |
ニュース番号 | <606-831> |
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