The continuing debate over depreciation, capital and income:
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
New York u.a.
Garland
1993
|
| Series: | New works in accounting history
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XXV, 287 S. Ill., graph. Darst. |
| ISBN: | 081531213X |
Staff View
MARC
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| 100 | 1 | |a Brief, Richard P. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a The continuing debate over depreciation, capital and income |c Richard P. Brief |
| 264 | 1 | |a New York u.a. |b Garland |c 1993 | |
| 300 | |a XXV, 287 S. |b Ill., graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
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| 490 | 0 | |a New works in accounting history | |
| 648 | 7 | |a Geschichte 1965-1991 |2 gnd |9 rswk-swf | |
| 650 | 7 | |a Accountancy |2 gtt | |
| 650 | 4 | |a Capital - Comptabilité | |
| 650 | 7 | |a Capital - Comptabilité |2 ram | |
| 650 | 7 | |a Comptabilité - Histoire |2 ram | |
| 650 | 7 | |a Depreciatie (economie) |2 gtt | |
| 650 | 4 | |a Dépréciation | |
| 650 | 7 | |a Dépréciation |2 ram | |
| 650 | 4 | |a Revenu - Comptabilité | |
| 650 | 7 | |a Revenu - Comptabilité |2 ram | |
| 650 | 4 | |a Capital |x Accounting | |
| 650 | 4 | |a Depreciation | |
| 650 | 4 | |a Income accounting | |
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| adam_text | Contents
Preface x
Acknowledgments xv
Introduction xv
First Principles
• Introduction, Dicksee s Contribution to the
Development of Accounting Theory and Practice
(New York: Arno Press 1980) 3
• The Accountant s Responsibility in Historical Perspective,
The Accounting Review (April 1975) 25
• Valuation, Matching and Earnings: The Continuing Debate,
In J. F. Gaertner, ed., Selected Papers from the Charles
Waldo Haskins Seminars (The Academy of Accounting
Historians 1984) 39
The Debate over Depreciation, Capital and Income
• The Origin and Evolution of Nineteenth Century Asset
Accounting, Business History Review (Spring 1966) 55
• Depreciation Theory in Historical Perspective, A paper
vii
presented at the First World Congress of Accounting
Historians, Brussels 1970 81
• Hicks on Accounting/ Accounting Historians Journal
(Spring 1982) 93
• An Index of Growth Due to Depreciation (with H. Anton),
Contemporary Accounting Research (Spring 1987) 104
• A Late Nineteenth Century Contribution to the Theory
of Depreciation, Journal of Accounting Research
(Spring 1967) 119
A Solution to the Allocation Problem
• A Least Squares Allocation Model (with J. Owen), Journal
of Accounting Research (Fal I 1968) 132
• The Estimation Problem in Financial Accounting (with
J. Owen), Journal of Accounting Research (Autumn 1970) 141
• A Reformulation of the Estimation Problem (with J. Owen),
Journal of Accounting Research (Spring 1973) 153
Interest Rate Approximations
• Yield Approximations: A Historical Perspective:
A Correction, Journal of Finance (June 1983) 171
• Interest Approximations, unpublished
manuscript, 1977 173
• Baily s Paradox, Accounting Historians Journal
(Spring 1979) 179
• A Note on Rediscovery and the Rule of 69, The
Accounting Review (October 1977) 181
viii
• Weighted Average Earnings Per Share, unpublished
manuscript, 1992 185
Financial Reporting and Analysis
• Corporate Financial Reporting at the Turn of the Century,
Journal of Accountancy (May 1987) 192
• Cumulative Financial Statements (with B. Merino and
I. Weiss), The Accounting Review (July 1980) 206
• Introduction, Estimating the Economic Rate of Return
from Accounting Data (New York: Garland Publishing, Inc.
1986) 217
• Approximate Error in Using Accounting Rates of Return to
Estimate Economic Returns (with R. Lawson), Journal of
Business Finance Accounting (January 1991) 225
• Approximate Error in Using Accounting Rates of Return
to Estimate Economic Returns: A Correction (with
R. Lawson), Journal of Business Finance Accounting
(November 1991) 233
• The Role of the Accounting Rate of Return in Financial
Statement Analysis (with R. Lawson), The Accounting
Review (April 1992) 235
Accounting Error
• Nineteenth Century Accounting Error, Journal of
Accounting Research (Spring 1965) 251
• Accounting Error as a Factor in Business History,
Journal of Accounting, Business and Financial History
(October 1990) 273
ix
|
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| indexdate | 2024-07-09T17:15:57Z |
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| isbn | 081531213X |
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| series2 | New works in accounting history |
| spelling | Brief, Richard P. Verfasser aut The continuing debate over depreciation, capital and income Richard P. Brief New York u.a. Garland 1993 XXV, 287 S. Ill., graph. Darst. txt rdacontent n rdamedia nc rdacarrier New works in accounting history Geschichte 1965-1991 gnd rswk-swf Accountancy gtt Capital - Comptabilité Capital - Comptabilité ram Comptabilité - Histoire ram Depreciatie (economie) gtt Dépréciation Dépréciation ram Revenu - Comptabilité Revenu - Comptabilité ram Capital Accounting Depreciation Income accounting Rechnungswesen (DE-588)4048732-5 gnd rswk-swf (DE-588)4143413-4 Aufsatzsammlung gnd-content Rechnungswesen (DE-588)4048732-5 s Geschichte 1965-1991 z DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005401105&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Brief, Richard P. The continuing debate over depreciation, capital and income Accountancy gtt Capital - Comptabilité Capital - Comptabilité ram Comptabilité - Histoire ram Depreciatie (economie) gtt Dépréciation Dépréciation ram Revenu - Comptabilité Revenu - Comptabilité ram Capital Accounting Depreciation Income accounting Rechnungswesen (DE-588)4048732-5 gnd |
| subject_GND | (DE-588)4048732-5 (DE-588)4143413-4 |
| title | The continuing debate over depreciation, capital and income |
| title_auth | The continuing debate over depreciation, capital and income |
| title_exact_search | The continuing debate over depreciation, capital and income |
| title_full | The continuing debate over depreciation, capital and income Richard P. Brief |
| title_fullStr | The continuing debate over depreciation, capital and income Richard P. Brief |
| title_full_unstemmed | The continuing debate over depreciation, capital and income Richard P. Brief |
| title_short | The continuing debate over depreciation, capital and income |
| title_sort | the continuing debate over depreciation capital and income |
| topic | Accountancy gtt Capital - Comptabilité Capital - Comptabilité ram Comptabilité - Histoire ram Depreciatie (economie) gtt Dépréciation Dépréciation ram Revenu - Comptabilité Revenu - Comptabilité ram Capital Accounting Depreciation Income accounting Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Accountancy Capital - Comptabilité Comptabilité - Histoire Depreciatie (economie) Dépréciation Revenu - Comptabilité Capital Accounting Depreciation Income accounting Rechnungswesen Aufsatzsammlung |
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