Continuing Debate Over Depreciation, Capital and Income (RLE Accounting)

Multivolume collection by leading authors in the field

• Preface. Introduction. Part 1: First Principles 1. Introduction, Dicksee’s Contribution to the Development of Accounting Theory and Practice 2. The Accountant’s Responsibility in Historical Perspective 3. Valuation, Matching and Earnings: The Continuing Debate Part 2: The Debate over Depreciation 4. The Origin and Evolution of Nineteenth-Century Asset Accounting 5. Depreciation theory in Historical Perspective 6. Hicks on Accounting 7. An Index of Growth due to Depreciation 8. A late Nineteenth Century Contribution to the Theory of Depreciation Part 3: A Solution to the Allocation Problem 9. A Least Squares Allocation Model 10. The Estimation Problem in Financial Accounting 11. A Reformulation of the Estimation Problem Part 4: Interest Rate Approximations 12. Yield Approximations: A History 13. Interest Approximations 14. Baily’s Paradox 15. A Note on Rediscovery and the Rule of 69 16. Weighted Average Earnings Per Share Part 5: Financial Reporting and Analysis 17. Corporate Financial Reporting at the Turn of the Century 18. Cumulative Financial Statements 19. Introduction, Estimating the Economic Rate of Return from Accounting 20. Approximate Error in Using Accounting Rates of Return to Estimate Economic Returns 21. Approximate Error in Using Accounting Rates of Return to Estimate Economic Returns: A Correction 22. The Role of the Accounting Rate of Return in Financial Statement Analysis Part 6: Accounting Error 23. Nineteenth Century Accounting Error 24. Accounting Error as a Factor in Business History