회신: [OPE] replacement cost and historical cost (again)

From: 이채언 <conlee@chonnam.ac.kr>
Date: Wed Sep 09 2009 - 00:52:51 EDT


Yes, we can revise the accounting book in respective as we please.
But the reason we discuss on the depreciation method is that it could influence output prices, profitability, competitiveness, etc. If then, can we change the output prices, profitability, competitiveness, etc. in retrospective?


Yours

Chai-On

________________________________________
보낸 사람: ope-bounces@lists.csuchico.edu [ope-bounces@lists.csuchico.edu]이(가) GERALD LEVY [gerald_a_levy@msn.com] 대신 보냄
보낸 날짜: 2009년 9월 7일 월요일 오전 5:49
받는 사람: Outline on Political Economy mailing list
제목: RE: [OPE] replacement cost and historical cost (again)

> The FR3 quote was just to show that accountants do make prior year
> adjustments. I suspect that in moral depreciation cases they most often
> do what Chai-On suggested -- write off in the current year.
>
> They would be wrong to do so because in the example years 1 to 4 are
> exactly the same and year 4 should not be saddled with the whole
> adjustment.


Hi Phil:

You can't exactly estimate the rate of technological obsolescence in
advance in many, if not most, cases. The accountants could only see
the loss in valuation in year 4 and could not reasonably anticipate the
exact loss in year 4 at the time the depreciation schedule was first
prepared (year 1).

In solidarity, Jerry_______________________________________________
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Received on Wed Sep 9 00:59:21 2009

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