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| Tekijä: | Luther, R. |
| Otsikko: | The development of fixed asset accounting in South African gold mining companies: confronting the issues of prudence, matching, periodicity and capital maintenance. |
| Lehti: | Accounting and Business Research
1998 : AUT, VOL. 28:4, p. 281-295 |
| Asiasana: | Fixed assets Financial accounting Gold mining industry Capital assets South Africa |
| Kieli: | eng |
| Tiivistelmä: | The article traces the development of the appropriation method of accounting applied by South African gold mining companies. Particular attention is paid to 19th century writings of local accountants,'transactions' of professional bodies, and to the special characteristics of the South African gold mining industry. Transitional processes are illustrated by reference to the published accounts of the Crown Reef Gold Mining Company. The persistence of the appropriation method is a reminder that while assumptions of uniform accounting periods, matching, business continuity and the need for capital maintenance underpin most conventional accounting, nevertheless useful accounting can exist without these assumptions. |
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