Results 11 to 20 of about 1,807,520 (288)
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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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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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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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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