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- W134069042 abstract "This chapter describes the importance of long-term asset valuation and depreciation in accounting. In accounting, valuations subjective considerations such as proprietor's opinion as to the value of an asset are ignored. In general, value means historic cost to the accounting unit; assets and liabilities, income and expenditure are all accounted in money at process ruling when transactions to buy and sell took place. The cost concept of valuation causes some difficulty in the interpretation of accounting statements. A balance sheet, for instance, is not a statement of economic or realizable values, but of historic costs. Balance sheet values ascribed to fixed assets are in no sense economic values or realizable values. They are the amount of the cost of assets which remains to be written off against revenue over the remainder of the expected life of those assets. Where an asset has suffered a loss of value, because of obsolescence for example, it is a matter both of accounting practice, and business prudence to write down its value in accounting statements, charging the loss against current profits." @default.
- W134069042 created "2016-06-24" @default.
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- W134069042 date "1970-01-01" @default.
- W134069042 modified "2023-09-27" @default.
- W134069042 title "Long-term Asset Valuation and Depreciation" @default.
- W134069042 doi "https://doi.org/10.1016/b978-0-08-017515-7.50009-2" @default.
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