The Accounting Review Vol. 34 No. 2 1959
NOTES ON FUNDS PROVIDED BY OPERATIONS.
Abstract
One of the recurrent problems faced by accountants is to convince consumers of accounting data that depreciation expense is not a source of funds. The method in this article represents a rather complex and formalistic attempt to drive home an obvious point, but such a system of definitions seems in order, since, unless the author's experience has been unique, it appears that the absurdity of funds provided by depreciation expense has not always been self-evident.
- DOI
- 10.2308/tar-7131497
- Volume
- 34
- Issue
- 2
- Pages
- 302-302
- Language
- en
- Sources
- openalex crossref