AMERICA'S RAILROAD DEPRECIATION DEBATE, 1907 TO 1913: A STUDY OF DIVERGENCE IN EARLY 20th CENTURY ACCOUNTING STANDARDS

In June 1907, the Interstate Commerce Commission (ICC) released new reporting rules that would require railroads to change from betterment to depreciation accounting for equipment. The new rules set off a firestorm of protest because the railroads felt they were already recognizing physical deprecia...

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Veröffentlicht in:	The Accounting historians journal 2006-06, Vol.33 (1), p.89-124
1. Verfasser:	Heier, Jan R.
Format:	Artikel
Sprache:	eng
Schlagworte:	20th century Accountancy Accounting Accounting and auditing Accounting changes Accounting depreciation Accounting methods Accounting policies Accounting procedures Accounting systems Annual reports Civil disobedience Depreciation Depreciation costs Depreciation methods Financial reporting Fixed assets History Innovations Interstate commerce Interstate Commerce Act-US Modernization Rail industry Rail lines Railroads Reporting requirements Return on assets Tariffs Technique
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