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March 18, 2026The Accounting Review

Concepts of Depreciation and Their Implication in Accounting Theory and Practice.

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Authors

JSJames S. SchindlerBuffalo State University

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Implication

The thesis analyzes fixed asset depreciation concepts in accounting, indicating their implications for practice.

Key Points

  • The central aim is to develop a suitable accounting concept for fixed asset depreciation that aligns with foundational accounting principles.
  • Theoretical analysis of various depreciation concepts across accounting and related fields.
  • Comparison of the 'cost' and 'value' concepts of depreciation.
  • Evaluation of the 'deferred maintenance' concept in relation to fixed asset measurement.
  • Assessment of the impact of general price level changes on managerial judgment in depreciation selection.
  • Identified and analyzed multiple concepts of depreciation relevant for fixed assets.
  • Highlighted the need for a consistent and appropriate approach to fixed asset depreciation in accounting.
  • Showed how general price level changes affect decision-making regarding depreciation bases.

Cite This Study

James S. Schindler (1959) studied this question.

synapsesocial.com/papers/69ba42fb4e9516ffd37a3bb7https://doi.org/10.2308/tar-7059020
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1THE ESSENTIALS OF A GENERAL THEORY OF DEPRECIATION.1963
  2. 2A Note on the Amortization of Fixed Assets.1968
  3. 3THE CONCEPT OF DEPRECIATION AS AN ACCOUNTING CATEGORY.1930
  4. 4Some Ways to Improve Accounting, Taxation, Depreciation of Fixed Assets2024
  5. 5DEPRECIATION--DOES IT RELATE TO ORIGINAL COST OR TO COST OF REPLACEMENT?1958