首页>
外国专利>
NONFINANCIAL ASSET VALUATION AND DEPRECIATION
NONFINANCIAL ASSET VALUATION AND DEPRECIATION
展开▼
机译:非经常性资产评估和贬值
展开▼
页面导航
摘要
著录项
相似文献
摘要
A new method to depreciate non financial assets is presented, correcting a problem with prior-art depreciation methods that implicitly assume a zero discount rate. How to implement the method within a financial accounting context and within ad hoc decision making contexts is disclosed. The method has particular applicability for lease accounting, a matter currently under consideration by global accounting boards.
展开▼