Estimating Current Cost Depreciation Expense Using Numerical Analysis and the STAPOL Technique: A Pedagogic Exposition.

Current cost accounting (CCA) recommendations have led to complex measurement problems. This paper aims to provoke discussion of the use of numerical analysis and the STAPOL technique as a method for measuring current cost depreciation expense. The measurement method analysed has a scientific founda...

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Publicado en:	Abacus Vol. 23; no. 2; pp. 141 - 157
Autores principales:	Craig, Russell, Tippett, Mark
Formato:	Artículo
Publicado:	Wiley-Blackwell Sep87
Materias:	Cost accounting STAPOL (Simulation game) Depreciation
Acceso en línea:	Ver este registro en EBSCOhost