Abstract
Basis often arbitrary. SSAP 2 introduced some discipline although assets increasing in value (e.g. freehold property) not usually depreciated.
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© 1991 R. Dodge
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Dodge, R. (1991). Accounting for depreciation. In: The Concise Guide to Accounting Standards. Springer, Boston, MA. https://doi.org/10.1007/978-1-4899-7096-1_11
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DOI: https://doi.org/10.1007/978-1-4899-7096-1_11
Publisher Name: Springer, Boston, MA
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