Recoverable Cost: The Basis Of A General Theory Of Financial Accounting Measurement
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- repec:bla:joares:v:9:y:1971:i:1:p:171-180 is not listed on IDEAS
- repec:bla:joares:v:16:y:1978:i:2:p:341-367 is not listed on IDEAS
- Kay, John A, 1976. "Accountants, Too, Could Be Happy in a Golden Age: The Accountant's Rate of Profit and the Internal Rate of Return," Oxford Economic Papers, Oxford University Press, vol. 28(3), pages 447-460, November.
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Keywordsmeasurement rules; capital budgeting; realizable value; lower of cost and market; capitalization; depreciation; decision theory; market simulation; asset specificity.;
- A - General Economics and Teaching
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2005-01-23 (Accounting & Auditing)
- NEP-ALL-2005-01-23 (All new papers)
- NEP-CFN-2005-01-23 (Corporate Finance)
- NEP-HPE-2005-01-23 (History & Philosophy of Economics)
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