Estimating The Economic Rate Of Return From Accounting Data Rle Accounting

Estimating the Economic Rate of Return From Accounting Data (RLE Accounting)

Published between 1965 and 1985 the papers in this collection address the problem of using accounting data to estimate the economic rate of return. The search for a solution to this problem has been an important episode in the history of accounting thought. The papers reprinted in this volume are the foundation of this intellectual effort. Ten articles and six notes and comments are reprinted here. Seven of the papers were published in UK journals and the rest in US publications. Bringing them together in one book will facilitate research on this important subject.

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

Beginning with first principles, then discussing the origin and evolution of the debate over depreciation, capital and income, several related topics are addressed in this volume originally published in 1993. These include the allocation problem, interest rate approximations, issues concerning financial reporting and analysis and the meaning and economic impact of ‘accounting error’. The underlying themes concern the importance of history and the need for an appreciation of basic concepts and relationships in accounting

Estimating the Economic Rate of Return from Accounting Data