Author: Richard P. Brief
Publisher: Routledge
ISBN: 1134606648
Category : Business & Economics
Languages : en
Pages : 319
Book 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
The Continuing Debate Over Depreciation, Capital and Income (RLE Accounting)
Author: Richard P. Brief
Publisher: Routledge
ISBN: 1134606648
Category : Business & Economics
Languages : en
Pages : 319
Book 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
Publisher: Routledge
ISBN: 1134606648
Category : Business & Economics
Languages : en
Pages : 319
Book 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
The Continuing Debate Over Depreciation, Capital and Income (RLE Accounting)
Author: Richard P. Brief
Publisher: Routledge
ISBN: 1134606575
Category : Business & Economics
Languages : en
Pages : 324
Book 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
Publisher: Routledge
ISBN: 1134606575
Category : Business & Economics
Languages : en
Pages : 324
Book 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
The History of Accounting (RLE Accounting)
Author: Michael Chatfield
Publisher: Routledge
ISBN: 1134675526
Category : Business & Economics
Languages : en
Pages : 1206
Book Description
Global in scope, accounting has had its share of great thinkers and practitioners, from Luca Pacioloi, the father of accounting, to R. J. Chambers, W. W. Cooper, Yuji Ijiri, Stephen A. Zeff and other figures. This encyclopedia presents more than 400 entries that focus on such subjects as publications in the field, institutional bodies, accounting and economic concepts, accounting issues, authors in accounting, records, leaders in the profession, accounting in various countries, financial court cases, accounting exams and historical researchers.
Publisher: Routledge
ISBN: 1134675526
Category : Business & Economics
Languages : en
Pages : 1206
Book Description
Global in scope, accounting has had its share of great thinkers and practitioners, from Luca Pacioloi, the father of accounting, to R. J. Chambers, W. W. Cooper, Yuji Ijiri, Stephen A. Zeff and other figures. This encyclopedia presents more than 400 entries that focus on such subjects as publications in the field, institutional bodies, accounting and economic concepts, accounting issues, authors in accounting, records, leaders in the profession, accounting in various countries, financial court cases, accounting exams and historical researchers.
The Continuing Debate Over Depreciation, Capital and Income
Author: Richard P. Brief
Publisher: Taylor & Francis
ISBN: 9780815312130
Category : Business & Economics
Languages : en
Pages : 287
Book Description
Publisher: Taylor & Francis
ISBN: 9780815312130
Category : Business & Economics
Languages : en
Pages : 287
Book Description
Reporting Fixed Assets in Nineteenth-Century Company Accounts
Author: J. Edwards
Publisher: Routledge
ISBN: 1134706537
Category : Business & Economics
Languages : en
Pages : 585
Book Description
This book focuses on the way in which businessmen responded to the new problem of accounting for fixed assets when measuring periodic profit. The book is divided into four sections: the first embraces items that examine asset valuation procedures in general use during the nineteenth century. The second focuses on the particular practices that became popular among public utility companies. The third comprises studies on influences, particularly legal ones on the treatment of fixed assets in company accounts. The final section examines the likely economic effect of using particular valuation procedures and is another area where available material is scarce. Of the twenty-seven items included, seven were written during the nineteenth century and the remainder during the twentieth. Their emphasis is practical rather than theoretical: they set out the various ways in which companies accounted for fixed assets and provide some explanation for the choices made.
Publisher: Routledge
ISBN: 1134706537
Category : Business & Economics
Languages : en
Pages : 585
Book Description
This book focuses on the way in which businessmen responded to the new problem of accounting for fixed assets when measuring periodic profit. The book is divided into four sections: the first embraces items that examine asset valuation procedures in general use during the nineteenth century. The second focuses on the particular practices that became popular among public utility companies. The third comprises studies on influences, particularly legal ones on the treatment of fixed assets in company accounts. The final section examines the likely economic effect of using particular valuation procedures and is another area where available material is scarce. Of the twenty-seven items included, seven were written during the nineteenth century and the remainder during the twentieth. Their emphasis is practical rather than theoretical: they set out the various ways in which companies accounted for fixed assets and provide some explanation for the choices made.
The Routledge Companion to Accounting, Reporting and Regulation
Author: Carien van Mourik
Publisher: Routledge
ISBN: 1136243496
Category : Business & Economics
Languages : en
Pages : 495
Book Description
Financial accounting, reporting and regulation is a vast subject area of huge global importance, with interest rising significantly in the light of the ongoing global financial crisis. The authors begin with a broad overview of the subject of accounting, setting the stage for a discussion on the theoretical and practical issues and debates regarding financial reporting, which are expanded on in the second part of the book. This includes how to define the reporting entity, recognition and measurement of the elements of financial statements, fair values in financial reporting and the costs and benefits of disclosure. The third part assesses the interest, need and theories behind the accounting, reporting and regulation industry, while parts four and five look at the institutional, social and economic aspects; with issues such as accounting for environmental management and, accounting regulation and financial reporting in Islamic countries, both issues of ever increasing importance. This authoritative Companion presents a broad overview of the state of these disciplines today, and will provide a comprehensive reference source for students and academics involved in accounting, regulation and reporting.
Publisher: Routledge
ISBN: 1136243496
Category : Business & Economics
Languages : en
Pages : 495
Book Description
Financial accounting, reporting and regulation is a vast subject area of huge global importance, with interest rising significantly in the light of the ongoing global financial crisis. The authors begin with a broad overview of the subject of accounting, setting the stage for a discussion on the theoretical and practical issues and debates regarding financial reporting, which are expanded on in the second part of the book. This includes how to define the reporting entity, recognition and measurement of the elements of financial statements, fair values in financial reporting and the costs and benefits of disclosure. The third part assesses the interest, need and theories behind the accounting, reporting and regulation industry, while parts four and five look at the institutional, social and economic aspects; with issues such as accounting for environmental management and, accounting regulation and financial reporting in Islamic countries, both issues of ever increasing importance. This authoritative Companion presents a broad overview of the state of these disciplines today, and will provide a comprehensive reference source for students and academics involved in accounting, regulation and reporting.
Measuring Capital in the New Economy
Author: Carol Corrado
Publisher: University of Chicago Press
ISBN: 0226116174
Category : Business & Economics
Languages : en
Pages : 602
Book Description
As the accelerated technological advances of the past two decades continue to reshape the United States' economy, intangible assets and high-technology investments are taking larger roles. These developments have raised a number of concerns, such as: how do we measure intangible assets? Are we accurately appraising newer, high-technology capital? The answers to these questions have broad implications for the assessment of the economy's growth over the long term, for the pace of technological advancement in the economy, and for estimates of the nation's wealth. In Measuring Capital in the New Economy, Carol Corrado, John Haltiwanger, Daniel Sichel, and a host of distinguished collaborators offer new approaches for measuring capital in an economy that is increasingly dominated by high-technology capital and intangible assets. As the contributors show, high-tech capital and intangible assets affect the economy in ways that are notoriously difficult to appraise. In this detailed and thorough analysis of the problem and its solutions, the contributors study the nature of these relationships and provide guidance as to what factors should be included in calculations of different types of capital for economists, policymakers, and the financial and accounting communities alike.
Publisher: University of Chicago Press
ISBN: 0226116174
Category : Business & Economics
Languages : en
Pages : 602
Book Description
As the accelerated technological advances of the past two decades continue to reshape the United States' economy, intangible assets and high-technology investments are taking larger roles. These developments have raised a number of concerns, such as: how do we measure intangible assets? Are we accurately appraising newer, high-technology capital? The answers to these questions have broad implications for the assessment of the economy's growth over the long term, for the pace of technological advancement in the economy, and for estimates of the nation's wealth. In Measuring Capital in the New Economy, Carol Corrado, John Haltiwanger, Daniel Sichel, and a host of distinguished collaborators offer new approaches for measuring capital in an economy that is increasingly dominated by high-technology capital and intangible assets. As the contributors show, high-tech capital and intangible assets affect the economy in ways that are notoriously difficult to appraise. In this detailed and thorough analysis of the problem and its solutions, the contributors study the nature of these relationships and provide guidance as to what factors should be included in calculations of different types of capital for economists, policymakers, and the financial and accounting communities alike.
Handbook of Measurements
Author: Adedeji B. Badiru
Publisher: CRC Press
ISBN: 1482225239
Category : Technology & Engineering
Languages : en
Pages : 711
Book Description
Planning, measuring, and paying attention to details form the basis for all successful engineering operations. Measurements pervade everything we do and must be viewed from a systems perspective. A comprehensive all-encompassing guide to measurements, Handbook of Measurements: Benchmarks for Systems Accuracy and Precision focuses on high-level engineering computations essential for benchmarks and technical innovation. The book uses a systems framework and a technically rigorous approach to systems linking of measurements—an approach that sets it apart from other handbooks. The popular saying "measure twice and cut once" bears out the importance of measurements in human endeavors. This handbook covers both qualitative and quantitative topics of measurement. It opens with a chapter on the fundamentals of measurement and includes coverage of human-centric measurements, such as measurement of personnel productivity and contractor performance. It concludes with three appendices on measurement, references, conversion factors, equations, formulas, and statistics for measurement. It is well understood that humans cannot manage anything that cannot be measured. All elements involved in our day-to-day decision making involve some form of measurement, whether in the kitchen, retail, sports, service operations, geographical exploration, health care delivery, worker productivity, clothing design, engineering product design, or space craft launching. Measuring an attribute of a system and then analyzing it against some standard, some specification, some best practice, or some benchmark empower a decision maker to take appropriate and timely actions. This book gives you a guide for sustainable practices to ensure accurate measurements, helping you make decisions backed by metrics.
Publisher: CRC Press
ISBN: 1482225239
Category : Technology & Engineering
Languages : en
Pages : 711
Book Description
Planning, measuring, and paying attention to details form the basis for all successful engineering operations. Measurements pervade everything we do and must be viewed from a systems perspective. A comprehensive all-encompassing guide to measurements, Handbook of Measurements: Benchmarks for Systems Accuracy and Precision focuses on high-level engineering computations essential for benchmarks and technical innovation. The book uses a systems framework and a technically rigorous approach to systems linking of measurements—an approach that sets it apart from other handbooks. The popular saying "measure twice and cut once" bears out the importance of measurements in human endeavors. This handbook covers both qualitative and quantitative topics of measurement. It opens with a chapter on the fundamentals of measurement and includes coverage of human-centric measurements, such as measurement of personnel productivity and contractor performance. It concludes with three appendices on measurement, references, conversion factors, equations, formulas, and statistics for measurement. It is well understood that humans cannot manage anything that cannot be measured. All elements involved in our day-to-day decision making involve some form of measurement, whether in the kitchen, retail, sports, service operations, geographical exploration, health care delivery, worker productivity, clothing design, engineering product design, or space craft launching. Measuring an attribute of a system and then analyzing it against some standard, some specification, some best practice, or some benchmark empower a decision maker to take appropriate and timely actions. This book gives you a guide for sustainable practices to ensure accurate measurements, helping you make decisions backed by metrics.
The Measurement of Capital
Author: Dan Usher
Publisher: University of Chicago Press
ISBN: 0226843025
Category : Study Aids
Languages : en
Pages : 570
Book Description
How is real capital measured by government statistical agencies? How could this measure be improved to correspond more closely to an economist's ideal measure of capital in economic analysis and prediction? It is possible to construct a single, reliable time series for all capital goods, regardless of differences in vintage, technological complexity, and rates of depreciation? These questions represent the common themes of this collection of papers, originally presented at a 1976 meeting of the Conference on Income and Wealth.
Publisher: University of Chicago Press
ISBN: 0226843025
Category : Study Aids
Languages : en
Pages : 570
Book Description
How is real capital measured by government statistical agencies? How could this measure be improved to correspond more closely to an economist's ideal measure of capital in economic analysis and prediction? It is possible to construct a single, reliable time series for all capital goods, regardless of differences in vintage, technological complexity, and rates of depreciation? These questions represent the common themes of this collection of papers, originally presented at a 1976 meeting of the Conference on Income and Wealth.
Cargill Bulletin
Author:
Publisher:
ISBN:
Category : Crops and climate
Languages : en
Pages : 302
Book Description
Publisher:
ISBN:
Category : Crops and climate
Languages : en
Pages : 302
Book Description