Add to ORKGGenerally accepted accounting principles require the exclusion of permanent property and the non-recognition of depreciation in most governmental funds. Although this issue was settled in the early 1930s fervent debate continued as to the merits of this practice from 1895 to around 1925. Several prominent accountants argued for the inclusion of permanent property and the recognition of depreciation in governmental funds during this earlier period
This paper examines the magnitude of the reporting bias inherent in the historical cost accounting o...
A realizing sense of the fundamental importance of establishing practical standards for depreciation...
The enactment of depreciation rules for “listed property” in 1984 marked a new era in recovering inv...
Generally accepted accounting principles require the exclusion of permanent property and the non-rec...
Generally accepted accounting principles require the exclusion of permanent property and the non-rec...
The use of depreciation by municipalities has been discussed in the accounting history literature pr...
Regulation of public utilities in the form in which we know it today is a development of the past fi...
AbstractThe article deals with aspects of the accounting reform of public finance. There are two dif...
Municipal corporations wielded a vast amount of economic power throughout the period covered by this...
In 1889 a New Zealand company had to write down its paid-up capital by 27 percent, because, the Chai...
Depreciation attempts to measure the effect of time and production on physical properties and equipm...
This paper examines the magnitude of the reporting bias inherent in the historical cost accounting o...
A realizing sense of the fundamental importance of establishing practical standards for depreciation...
The enactment of depreciation rules for “listed property” in 1984 marked a new era in recovering inv...
Generally accepted accounting principles require the exclusion of permanent property and the non-rec...
Generally accepted accounting principles require the exclusion of permanent property and the non-rec...
The use of depreciation by municipalities has been discussed in the accounting history literature pr...
Regulation of public utilities in the form in which we know it today is a development of the past fi...
AbstractThe article deals with aspects of the accounting reform of public finance. There are two dif...
Municipal corporations wielded a vast amount of economic power throughout the period covered by this...
In 1889 a New Zealand company had to write down its paid-up capital by 27 percent, because, the Chai...
Depreciation attempts to measure the effect of time and production on physical properties and equipm...
This paper examines the magnitude of the reporting bias inherent in the historical cost accounting o...
A realizing sense of the fundamental importance of establishing practical standards for depreciation...
The enactment of depreciation rules for “listed property” in 1984 marked a new era in recovering inv...