A New Approach to Depreciation
作者:
JOHN R. GRINYER,
期刊:
Abacus
(WILEY Available online 1987)
卷期:
Volume 23,
issue 1
页码: 43-51
ISSN:0001-3072
年代: 1987
DOI:10.1111/j.1467-6281.1987.tb00138.x
出版商: Blackwell Publishing Ltd
关键词: Depreciation;Depreciation Methods;Income
数据来源: WILEY
摘要:
This paper presents a new ‘matching’ based approach to depreciation that incorporates interest adjustments and generates accounting measurements that are consistent with theex postNet Terminal Values of fixed assets. The method has been developed from the concept of Earned Economic Income by the application of concepts drawn from the existing literature. The calculations and ledger entries involved are illustrated in the appendi
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