Browse College of Business by Subject "Accounting standards"

  • Sharp, Robert F.; Spires, Eric E. (Urbana, Ill. : College of Commerce and Business Administration. University of Illinois at Urbana-Champaign, 1982-10)
    Recent accounting standards require disclosures of current costs of fixed assets even when the owned asset has been superseded in the market by a technologically superior asset. Although four types of technological change ...


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