[1]
|
O. Benjamine, “Studies in Accountancy—Text and Readings,” New-Age Publishers, Enugu, 1992, pp. 46-59.
|
[2]
|
L. Goldberg, “Concept of Depreciation in MPB Perera,” Accounting Theory, 1962, pp. 98-106.
|
[3]
|
F. Wood, “Business Accounting 2,” 3rd Edition, Richard Clay Ltd., London, 2007, pp. 90-220.
|
[4]
|
J. A. Akanni, “Management: Concepts, Techniques, and Cases,” Julab Publishers Limited, Ibadan, 1988, pp. 67-96.
|
[5]
|
P. A. Samuelson, “Economics, International Students Edition,” McGraw-Hill Kogakusha Ltd., Auckland, 1979, pp. 134-148.
|
[6]
|
J. C. Bonbright, “The Valuation of Property, in MPB Perera, Accounting Theory and Development,” Thomson Publishing Company, 1973, pp. 508-521.
|
[7]
|
P. Gee, “Book Keeping and Accounts,” Butter North Green Ltd., London, 1986, p. 37.
|
[8]
|
M. R. Mathews and M. H. B. Perera, “Accounting Theory and Development,” Thomson Publishing Company, 1996, pp. 103-156.
|
[9]
|
P. H. Turpin, et al., “Financial Accounting Advanced Techniques,” 2nd Edition, Financial Training Publication Ltd., London, 1986, pp. 320-347.
|
[10]
|
E. Matheson, “Depreciation of Factories, Mines and Industrial Undertaking and Their Valuation,” Publishing Company, Parera, 1984, pp. 220-267.
|
[11]
|
A. R. Anao, “An Introduction to Financial Accounting,” Longman Nigeria Ltd., Benin City, 1996, pp. 206-257.
|
[12]
|
A. R. Jennings, “Financial Accounting,” DP Publication Ltd., London, 1990, pp. 340-373.
|
[13]
|
E. Omolehinwa, “Foundation of Accounting,” Pumark Nigeria Ltd., Ikeja, 2003, pp. 107-185.
|
[14]
|
Institute of Chartered Accountant in England and Wales, “Recommendations on Accounting Principle” Depreciation of Financial Assets, London, 1945, p. 73.
|
[15]
|
L. O. Adekunle, “Accounting for Special Business,” Bayus Consults, Lagos, 2000, pp. 98-114.
|
[16]
|
R. O. Igben, “Financial Accounting Made Simple,” ROI Publishers, Lagos, 1999, pp. 87-116.
|
[17]
|
A. E. Okoye “Cost Accountancy—Management Operational Applications,” United City Press, Benin, 1997, pp. 79-106.
|
[18]
|
E. O. Edwards, “Depreciation and Maintenance of Real Capital,” Thomson Publishing Company, Peera, 1961, pp. 432-476.
|
[19]
|
McWell, “A Note on the Amortization of fixed Assets,” The Accounting Review, 1968, pp. 556-589.
|
[20]
|
R. Moody, “Principles of Accounts,” Hulton Educational Publications Ltd., 1974, pp. 136-145.
|