Results 11 to 20 of about 174,655 (252)
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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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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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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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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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 +2 more
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The Ecological Rationality of Historical Costs and Conservatism [PDF]
Accounting, Economics, and Law: A Convivium, 2019 Abstract The principles characterizing the traditional revenue-expense approach to accounting cannot be traced back to a distinct event. I argue that they are ecologically rational . Their functionality is the result of cultural evolution, not of unitary human design.
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REVALUATION OF TANGIBLE ASSETS FROM ACCOUNTING AND FISCAL PERSPECTIVES [PDF]
Challenges of the Knowledge Society, 2011 Acknowledged by the accounting regulations conform to the European directives inside the alternative assessment norms, the revaluation of tangible assets is also accepted by the International Accounting Standards as an allowed alternative treatment.
MARIANA GURAU, MARIA GRIGORE
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Cost Accounting in Russia: Historical Aspects
Asian Social Science, 2015 © 2015, Asian Social Science. All rights reserved. The article is devoted to retrospective analysis of development stages of the system of cost and management accounting in the USSR and Russia. The features of full costs accounting method used in Russia have been considered, comparative analysis of the given method and that of absorption costing has ...
Sokolov A., Bikmukhametova C.
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