Consulta: creatorFacets:"Davey,   L.E."
Registros recuperados: 2
Data/hora: 01/06/2024 04:34:33

A COMPARISON OF DEPRECIATION METHODS UNDER CURRENT COST ACCOUNTING
Provedor de dados: Research in Agricultural & Applied Economics (AgEcon Searh)
Autores: Davey,   L.E.
In New Zealand the Richardson Report has recommended to government the adoption of a form of inflation accounting known as Current Cost Accounting (CCA). This paper reports research carried out to determine which of the traditional historical cost depreciation methods used in farm accounting might be most appropriate when adapted to a current cost basis. The current cost depreciation methods are compared on the basis of their ability to predict accurately actual replacement values for a survey sample of farm tractors and headers. The resultant measures of depreciation are compared with those currently allowable under New Zealand taxation laws, and the proposition that investment allowances on purchases of new machinery offset the inadequacies of historical...
Tipo: Journal Article
Palavras-chave: Agricultural Finance.
Ano: 1979
URL: http://purl.umn.edu/22600

A COMPARISON OF DEPRECIATION METHODS UNDER CURRENT COST ACCOUNTING: REPLY
Provedor de dados: Research in Agricultural & Applied Economics (AgEcon Searh)
Autores: Davey,   L.E.
Tipo: Journal Article
Palavras-chave: Agricultural Finance; Financial Economics.
Ano: 1980
URL: http://purl.umn.edu/23058