Beginning with first principles, then discussing the origin and evolution of the debate over depreciation, capital and income, several related topics are addres
Beginning with first principles, then discussing the origin and evolution of the debate over depreciation, capital and income, several related topics are addres
Global in scope, accounting has had its share of great thinkers and practitioners, from Luca Pacioloi, the father of accounting, to R. J. Chambers, W. W. Cooper
As the accelerated technological advances of the past two decades continue to reshape the United States' economy, intangible assets and high-technology investme