Mary E. Barth’s scientific contributions

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Publications (1)


Measurement in Financial Reporting: The Need for Concepts
  • Article

January 2013

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7 Reads

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24 Citations

SSRN Electronic Journal

Mary E. Barth

Citations (1)


... Nevertheless, different depreciation methods are available, and their choice is an optional accounting decision that can vary from one company to another. Although the straight-line method is the most common, it does not normally show a change in the value of an asset during its useful life (Barth, 2014). Vehicles owned by a company may be replaced based on years used, or distance travelled; in either case the straight-line method is used to determine depreciation cost over their useful lives. ...

Reference:

Business, Industry, and Trade in the Tropics
Measurement in Financial Reporting: The Need for Concepts
  • Citing Article
  • January 2013

SSRN Electronic Journal