To Our Contributors
Guidelines for Authors
Guidelines for Book Reviews
Guidelines for Cases
Submit Article
 
Repository
Keyword Search
Archives
Advanced Search
 
Article Abstracts| Case Abstracts
General
Accounting and Control
Agriculture and Rural Development
Communication
Economics
Finance
Global Management
Information Technology and Systems
Innovation and Entrepreneurship
Marketing
Organizational Behaviour and HRD
Strategic Management and Leadership
Public Systems
Operations Management
 
     Feedback
To give your feedback please contact us on vikalpa@iimahd.ernet.in
 
7 - 7 of 30 ItemsFirst  Pre  2  3  4  5  6  7 8  9  10  11  Next  Last
Browse Articles by "Accounting and Control"
Title: Depreciation and Replacement Cost
Authors: Ramesh Gupta
Issue/Year: Apr-1979
Section: Research
Abstract: The sharp rise in prices in recent years has stirred up a brisk debate on the meaning and measurement of business income, costs of labour and material are generally reflected in current prices, but the provision made for depreciation is generally not sufficient to replace fixed assets. This paper investigates various approaches to the problem of providing sufficient depreciation allowance in measuring income. The relationship between written down value and the straight life inflation adjusted method of providing depreciation has been examined. Simulation technique has been used to illustrate the problem and pertinent policy implications of the use of various depreciation methods have been highlighted.
Full Text: Will be uploaded Soon
Download Acrobat Reader