Replacement cost depreciation and cash flow requirements

In this article a framework is developed to test whether depreciation based on replacement cost meets cash flow requirements. It also indicates both the extent to which depreciation based on replacement cost can be linked to depreciation based on historical cost and the factors which should be consi...

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Bibliographic Details
Main Authors: R. C. Doenges, W. D. Hamman, I. J. Lambrechts
Format: Article
Language:English
Published: AOSIS 1990-09-01
Series:South African Journal of Business Management
Online Access:https://sajbm.org/index.php/sajbm/article/view/920