Replacement-Cost Depreciation: Realistic Concept of Cost Needed

被引：0

作者：

Weinwurm, Ernest H. ^{[1
]}

机构：

[1] Stevens Inst Technol, Hoboken, NJ USA

来源：

JOURNAL OF ACCOUNTANCY | 1954年 / 97卷 / 06期

关键词：

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

引用

页码：668 / 668

页数：1

共 50 条

[1] Opponent of Replacement-Cost Depreciation Cites Dangers
Kluger, Maurice J.
[J]. JOURNAL OF ACCOUNTANCY, 1954, 97 (03): : 279 - 280
[2] REPLACEMENT-COST SQUEEZE ON THE AIRLINES
GROSSMAN, SD
SCHUGART, GL
STRAWSER, RH
[J]. BUSINESS, 1979, 29 (06): : 22 - 26
[3] SHOULD REPLACEMENT-COST CHANGES BE INCLUDED IN INCOME
SAMUELSON, RA
[J]. ACCOUNTING REVIEW, 1980, 55 (02): : 254 - 268
[4] DEPRECIATION - DOES IT RELATE TO ORIGINAL COST OR TO COST OF REPLACEMENT
TILLY, VS
[J]. ACCOUNTING REVIEW, 1958, 33 (04): : 622 - 624
[5] DEPRECIATION, REPLACEMENT PRICE, AND COST OF CAPITAL
BAXTER, WT
CARRIER, NH
[J]. JOURNAL OF ACCOUNTING RESEARCH, 1971, 9 (02) : 189 - 214
[6] PRICE-LEVEL DEPRECIATION AND REPLACEMENT COST
TRUMBULL, WP
[J]. ACCOUNTING REVIEW, 1958, 33 (01): : 26 - 34
[7] THE REPLACEMENT COST CONCEPT
WILLIAMS, W
[J]. LAND ECONOMICS, 1961, 37 (03) : 279 - 281
[8] Supplement to Peloubet's Proposal for Depreciation Based on Replacement Cost
Frosch, Daniel
[J]. JOURNAL OF ACCOUNTANCY, 1954, 97 (02): : 154 - +
[9] DEPRECIATION AND USER COST
ROSS, MH
[J]. ACCOUNTING REVIEW, 1960, 35 (03): : 422 - 428
[10] Accelerated Depreciation Plan Seems as Arbitrary as Prior Replacement Cost Policy
Brubaker, Otis
[J]. JOURNAL OF ACCOUNTANCY, 1949, 87 (06): : A10 - A12