Results 261 to 270 of about 8,075,091 (324)
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DIRECT COSTING VS. ABSORPTlON COSTING: A HISTORICAL REVIEW
Accounting Historians Journal, 1976The purpose of accounting has been generally described as the process of providing information to owners, creditors, governmental regulatory agencies, and operating management. "In a broad sense accounting has one primary function: facilitating the administration of economic resources.
Gyan Chandra, Jacob B. Paperman
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Historical pipeline construction cost analysis
International Journal of Oil, Gas and Coal Technology, 2011This study aims to provide a reference for the pipeline construction cost, by analysing individual pipeline cost components with historical pipeline cost data. Cost data of 412 pipelines recorded between 1992 and 2008 in the Oil and Gas Journal are collected and adjusted to 2008 dollars with the chemical engineering plant cost index (CEPCI).
Zhenhua Rui +4 more
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Costs of reproduction in a historical perspective
Trends in Ecology & Evolution, 1994Costs of reproduction constitute a core assumption of life history theory. After reformulation by G.C. Williams, the cost hypothesis soon became a major foundation of phenotypic life history models. More-recent studies have approached reproductive costs from the perspective of quantitative genetics.
K I, Jösson, J, Tuomi
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HISTORIC COST VERSUS FAIR VALUE [PDF]
Polish Journal of Management Studies, 2011 The value of accounting registering based upon historic cost is a sure and checkable value, written in a document that certifies a property right upon a certain good, a debt right or a debt. Historic costs’ evaluation consists in registering goods in-comings into the company’s patrimony at their buying cost, namely their historic cost, with no further ...
Mariana Man, Bogdan Rivas, Liana Gadau
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Accounting Review, 1979
: The objective of this study is to compare the prediction of bankruptcy based on ratios computed from GPL financial statements to the prediction based on ratios computed from traditional historical cost financial statements.
Curtis L. Norton, R. E. Smith
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: The objective of this study is to compare the prediction of bankruptcy based on ratios computed from GPL financial statements to the prediction based on ratios computed from traditional historical cost financial statements.
Curtis L. Norton, R. E. Smith
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Axioms for Historical Cost Valuation
Journal of Accounting Research, 1971We wish to examine the support claimed for the set of axioms contained in The Foundations of Accounting Measurement by Yuji Ijiri.1 The purpose of those axioms is to enable an 'Axiomatic Structure of Historical Cost Valuation' to be developed (p. 87). And although that structure is intended to approximate conventional accounting (p.
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