Net present value and equivalent annual cost are two discounted cash flow criteria for comparing investment proposals. Why have accountants taken to net present value? Why do engineers readily use equivalent annual cost? This paper investigates the...
Interest -- Accounting;Interest -- Germany -- History
Debate still continues in the United States of America over the inclusion of interest as an element of cost. The practice was accepted as early as 1558 in Germany, and has been integrated into accounting theory by Schmalenbach in this century.
Confederate States of America. Army. Mississippi Infantry Regiment, 11th. Company A
Letter from Richard C. Bridges to his sister repenting the decision to volunteer against the wishes of his recently-deceased mother; describes ample foodstuffs and Christmas in the camp.
Petroleum industry and trade -- United States -- Auditing -- Periodicals;Petroleum industry and trade -- United States -- Accounting -- Periodicals;Gas industry -- United States -- Auditing -- Periodicals;Gas industry -- United States -- Accounting...
Accounting historians, familiar with the evolution of income determination theory are aware fo the host of early writers who became embroiled in the issue of interest as a cost.
