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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, نصر الله تیمانی   +1 more
doaj   +1 more source

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
doaj   +1 more source

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
doaj   +15 more sources

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
doaj   +1 more source

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
doaj   +1 more source

A Defense of Historical Cost Accounting [PDF]

بررسی‌های حسابداری و حسابرسی, 1994
This article present to defense of historical cost accounting. it is addressed not only to those who attempt to eliminate H. C. Completely from the field of accounting hut also to those who recognize the significance of H. C.
اسفندیار ملکیان کله بستی
doaj   +1 more source

Fair Value Versus Historical Cost-Based Valuation for Biological Assets: Predictability of Financial Information

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, Josep Garcia-Blandon, Teresa Monllau   +2 more
doaj   +2 more sources

Historical Cost as a Commitment Device [PDF]

MAB, 2000
Ray Ball, A. Scott Keating, Jerold L. Zimmerman   +2 more
doaj   +4 more sources

Historical Cost vs Fair Value in Accounting: Consequences for the Quality of Financial Information and the True and Fair View

CECCAR Business Review, 2022
In the conditions of an accelerated increase of the inflation rate last year and the current geopolitical pressures, a problem arises as to whether using the most relevant measurement basis reflecting economic reality and supporting decision-makers in ...
Claudia Cătălina CIOCAN
doaj   +2 more sources

The energy costs of historic preservation [PDF]

Journal of Urban Economics, 2019
We explore the impact of historic preservation policies on domestic energy consumption. Using panel data for England from 2006 to 2013 and employing a fixed effects strategy, we document that (i) rising national energy prices induce an increase in home energy efficiency installations and a corresponding reduction in energy consumption and (ii) this ...
Christian A.L. Hilber, Charles Palmer, Edward W. Pinchbeck   +2 more
openaire   +6 more sources