haku: @indexterm Decision analysis / yhteensä: 468
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| Tekijä: | Berg, M. Moore, G. |
| Otsikko: | The choice of depreciation method under uncertainty. |
| Lehti: | Decision Sciences
1989 : FALL, VOL. 20:4, p. 643-654 |
| Asiasana: | ACCOUNTING THEORY DECISION ANALYSIS DEPRECIATION ACCOUNTING UNCERTAINTY |
| Kieli: | eng |
| Tiivistelmä: | The paper introduces a framework for choosing among depreciation methods when future cash flows from operations are only known in probabilistic terms. The authors compare the accelerated depreciation method and the straight- line depreciation method and derive mathematical conditions for the advantage of each method. Specifically, the second method is preferable if the |
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