Open AccessAccounting Issues: An Essay Series Part IV-Property, Plant, & Equipment
Author(s) -
Judy Laux
Publication year - 2007
Publication title -
journal of college teaching and learning/journal of college teaching and learning
Language(s) - English
Resource type - Journals
eISSN - 2157-894X
pISSN - 1544-0389
DOI - 10.19030/tlc.v4i11.1521
Subject(s) - accounting , property (philosophy) , series (stratigraphy) , financial accounting , economics , law and economics , accounting information system , epistemology , philosophy , paleontology , biology
This fourth article in a series of theoretical essays intended to supplement the introductory financial accounting course is dedicated to the topic of property, plant, and equipment (PP&E), including both the accounting treatment and its related conceptual connections. The paper also addresses the measurement dilemmas, scandalous accounting episodes that have made the headlines, and both theoretical and empirical studies about PP&E that might be of interest to both students and professors.