Results 1 to 10 of about 8,075,091 (324)
HISTORICAL COST VERSUS FAIR VALUE [PDF]
Annals of the University of Oradea: Economic Science, 2009 The current process of accounting globalization is based mainly on the concept of just value. This concept has been the source of vivid debates with regards to its meaning in contemporary accountancy, both in theory and in practice.
Cozma Ighian Diana
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The use of historical cost and fair value for property and plant and equipment measurement: Evidence from the Republic of Serbia [PDF]
Ekonomski Anali, 2020 The aim of the paper is to reveal how financial statement preparers in the developing and transition country of the Republic of Serbia, behave in situations where they can choose between the valuation model based on historical cost and the ...
Karapavlović Nemanja +2 more
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Historical Cost, Current Cost And Exit Value [PDF]
بررسیهای حسابداری و حسابرسی, 1993 The Purpose of this essay is to explicate the two different kinds of exchangeable values which vie for inclusion in the accounts. The primary goal is to differentiate clearly three alternative methods of accounting: historical cost, current cost and exit
مهدی مرجانی +1 more
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Historical Cost, Current Cost and Exit Value [PDF]
بررسیهای حسابداری و حسابرسی, 1994 Alternative valuation method which compete for inclusion in the accounts are discussed in this essay. Primary goal is to differentiate clearly three alternative methods of accounting: historical Cost. Current Cost and Exit Value.
سودابه حسن نژاد
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ACCOUNTANCY ENTANGLED BY FINANCIAL CAPITAL [PDF]
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2017 This paper aims at presenting some contradictions that can be found in the contemporary theoretical approach to the issue of accounting. Accounting has changed the systemic perception of economic phenomena into the process related one.
Maria Smejda
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ACCOUNTING PARADIGMS WHICH FAVOR HISTORICAL COST [PDF]
Challenges of the Knowledge Society, 2014 Henning Kirkegaard shows that the evolution of accounting is to shift from one paradigm to another . Business continuity perspective should guide the company into the future , without confine it exclusively in the past. Accounting in its classical form ,
Valentin Gabriel CRISTEA
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Revista de Contabilidad: Spanish Accounting Review, 2012 This paper presents empirical research comparing the accounting difficulties that arise from the use of two valuation methods for biological assets, fair value (FV) and historical cost (HC) accounting, in the agricultural sector.
Josep Mª. Argilés Bosch +2 more
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Revista de Contabilidad: Spanish Accounting Review, 2011 There is an intense debate on the convenience of moving from historical cost (HC) toward the fair value (FV) principle. The debate and academic research is usually concerned with financial instruments, but the IAS 41 requirement of fair valuation for ...
Josep M. Argilés +2 more
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HISTORICAL COST ACCOUNTING OR FAIR VALUE ACCOUNTING: A HISTORICAL PERSPECTIVE [PDF]
Challenges of the Knowledge Society, 2018 The two paradigms about the accounting valuation systems are discussed: historical cost accounting and fair value accounting. The advantages and disadvantages of the historical cost accounting and fair value accounting in the historical perspective are
Valentin Gabriel CRISTEA
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HARMONIZATION, HISTORICAL COST AND INVESTMENTS [PDF]
Challenges of the Knowledge Society, 2016 Choosing depreciation of assets; revaluation of tangible or keeping their historical cost; registration, whilst the tangible assets are entered in the conservation of amortization expenses or a corresponding adjustment to depreciation expense ascertained;
Valentin Gabriel CRISTEA
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