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Depreciation theory in the 1960sThe University of Melbourne This article is based on a seminar paper presented by the author in the Department of Accounting and Business Information Systems, The University of Melbourne, on 27 May 2005. It reviews a series of articles that were published in The Accounting Review during the 1960s on the topic of depreciation, and re-presents and re-evaluates the author's own contributions to the debate.
Key Words: Accounting theory normative theory depreciation depreciation methods
Accounting History, Vol. 11, No. 1,
85-95 (2006) |
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