Sabiia Seb
PortuguêsEspañolEnglish
Embrapa
        Busca avançada

Botão Atualizar


Botão Atualizar

Ordenar por: RelevânciaAutorTítuloAnoImprime registros no formato resumido
Registros recuperados: 2
Primeira ... 1 ... Última
Imagem não selecionada

Imprime registro no formato completo
A COMPARISON OF DEPRECIATION METHODS UNDER CURRENT COST ACCOUNTING AgEcon
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
Imagem não selecionada

Imprime registro no formato completo
A COMPARISON OF DEPRECIATION METHODS UNDER CURRENT COST ACCOUNTING: REPLY AgEcon
Davey, L.E..
Tipo: Journal Article Palavras-chave: Agricultural Finance; Financial Economics.
Ano: 1980 URL: http://purl.umn.edu/23058
Registros recuperados: 2
Primeira ... 1 ... Última
 

Empresa Brasileira de Pesquisa Agropecuária - Embrapa
Todos os direitos reservados, conforme Lei n° 9.610
Política de Privacidade
Área restrita

Embrapa
Parque Estação Biológica - PqEB s/n°
Brasília, DF - Brasil - CEP 70770-901
Fone: (61) 3448-4433 - Fax: (61) 3448-4890 / 3448-4891 SAC: https://www.embrapa.br/fale-conosco

Valid HTML 4.01 Transitional