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March 18, 2026The Accounting Review

Holding gains on Fixed Assets.

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Authors

MWM. C. WellsWCW. D. J. Cotton

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Overview

The article discusses fixed asset reporting methods affecting income projections for users, suggesting various valuation bases.

Key Points

  • The article aims to explore how different reporting methods for fixed assets influence business income and projections.
  • Examines conventional and alternative methods of reporting fixed assets
  • Discusses the implications of each method on business income
  • Reviews historical literature including works by R.L. Dickens and J.O. Blackburn on accounting practices
  • Highlights that one uniform accounting method does not satisfy all users' needs
  • Suggests multiple bases for asset valuation, including replacement cost and historic cost
  • Indicates that varying user requirements influence financial projections and evaluations

Cite This Study

Wells et al. (1965) studied this question.

synapsesocial.com/papers/69ba43984e9516ffd37a502ehttps://doi.org/10.2308/tar-4502126
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Also Consider

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

  1. 1RESTORATION OF FIXED ASSET VALUES TO THE BALANCE SHEET.1947
  2. 2ADJUSTMENT OF FIXED ASSETS TO REFLECT PRICE LEVEL CHANGES.1954
  3. 3LAST-IN, FIRST-OUT.1950
  4. 4VALUATION AND OTHER PROBLEMS CONNECTED WITH THE STUDY OF CORPORATE PROFITS.1933
  5. 5TESTING OBSOLESCENCE IN FIXED ASSETS.1945