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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
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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
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ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING [PDF]
Challenges of the Knowledge Society, 2017 There is a huge interest in accounting harmonization and historical costs accounting, in what they offer us. In this article, different valuation models are discussed.
Valentin Gabriel CRISTEA
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The historical social cost of fossil and industrial CO_2 emissions
Nature Climate Change, 2023 Past CO_2 emissions have been causing social costs and continue to reduce wealth in the future. Countries differ considerably in their amounts and time profiles of past CO_2 emissions. Here we calibrate an integrated assessment model on past economic and
W. Rickels, F. Meier, M. Quaas
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Historical cost vs current cost accounting method
Brazilian Journal of Development, 2023 Historical cost accounting indicates that assets, liabilities, and equity are recorded at the value of the transactions issued to acquire them. In contrast, current cost accounting (CCA), also known as present value accounting, reflects the cost required to replace an asset in the current period.
Daniel Simanjuntak +3 more
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The Importance and Necessity of Heritage Evaluation [PDF]
Ovidius University Annals: Economic Sciences Series, 2022 Valuation in accounting has gained considerable importance lately due to the fact that the value obtained as a result of this assessment can be the basis for positive results in the financial statements, which can lead to dividends or the sale of the ...
Mircea-Iosif Rus
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The application of “fair value” accounting standards to the income statements of companies listed in the Portuguese Stock Index-20 (PSI-20) [PDF]
Revista Brasileira de Gestão De Negócios, 2016 Purpose – “Fair value” accounting standards are not consensual. Supporters claim that they offer a methodology to find the “correct” value of accounting items, whereas critics contend that “fair value” accounting reduces the reliability of financial ...
Tiago Cardão-Pito, Jorge Barros
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Фінансово-кредитна діяльність: проблеми теорії та практики, 2021 One of the key and most controversial accounting and control issues is the measurement of the elements of financial statements. The question of determining the fair value of assets and liabilities is one of the most relevant in modern accounting ...
M. V. Dubinina +2 more
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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 ...
Hilber, Christian A. L. +2 more
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