DETERMINING COST OF SALES IN THE CCA SYSTEM: A COMMENT ON DAS AND FRASER

Gynther S. (1982) DETERMINING COST OF SALES IN THE CCA SYSTEM: A COMMENT ON DAS AND FRASER. Accounting & Finance, 22 1: 91-93. doi:10.1111/j.1467-629X.1982.tb00133.x


Author Gynther S.
Title DETERMINING COST OF SALES IN THE CCA SYSTEM: A COMMENT ON DAS AND FRASER
Journal name Accounting & Finance   Check publisher's open access policy
ISSN 1467-629X
Publication date 1982-01-01
Sub-type Article (original research)
DOI 10.1111/j.1467-629X.1982.tb00133.x
Volume 22
Issue 1
Start page 91
End page 93
Total pages 3
Subject 1402 Applied Economics
2001 Communication and Media Studies
2003 Language Studies
Abstract In their paper, “Determining Cost of Sales in the CCA System”, in the November, 1981 issue of Accounting and Finance, Messrs. Das and Fraser claimed to “have demonstrated that the recommended capital maintenance adjustment of the Australian Provisional Standard, as it relates to cost of sales, is inappropriate”. They went on to propose a “correct method”, “to redefine the capital maintenance concept employed”, and to point out that their new definition “seems to have both conceptual and practical difficulties”. The purpose of this brief paper is to demonstrate that Messrs. Das and Fraser overlooked one most important aspect of the Australian CCA model, and that the simple examples they employed in their paper perfectly maintained operating capacity “at the level which existed at the beginning of the period”. There was no need for them to devise any “alternative approach”.
Q-Index Code C1
Institutional Status Unknown

Document type: Journal Article
Sub-type: Article (original research)
Collection: Scopus Import - Archived
 
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Created: Tue, 27 Sep 2016, 13:42:53 EST by System User