Add to ORKGThe transition from historical cost to fair value represents an option with major implications in accounting, because it is a complex process that requires tuning to today’s trends of national and global economy. We can state that with all the advantages of using historical cost it has its limitations and it is” getting old”. That doesn’t mean that will be abandoned but substituted when it is needed with another value. At present, the lack of historical value is inconceivable; many practitioners consider it to be the best method to evaluate assets
Financial crisis determined the fast extension of global financial bankruptcy upon the world, repres...
The variety of the book-keeping practices, of the financial auditor, of the fiscal norms and rules, ...
Historically, there have been many disputes in the area of corporate financial reporting. Howe...
The value of accounting registering based upon historic cost is a sure and checkable value, written ...
The two paradigms about the accounting valuation systems are discussed: historical cost accounting a...
This paper treats the importance of the transition from valuation at historical cost to valuation a...
This paper reviews fair value accounting method relative to historical cost accounting. Although bot...
Until now, the historical cost principle has dominated accountancy. At this time, another prin-ciple...
The recent global financial crisis has led to extensive criticism of the role of accounting and its ...
First, let us review the accounting definition of fair value. Under GAAP, the fair value of an asset...
In this thesis, we will be studying two asset measurement and valuation techniques non-current asset...
For any Romanian specialist who is in a high stage regarding the perception and understanding of int...
A debate has been ongoing in the accounting literature for the past several decades regarding the re...
A brief discussion of the current views on fair value accounting is followed by reviewing the concer...
The ongoing debate, which has intensified during the recent financial crisis, regarding merits of fa...
Financial crisis determined the fast extension of global financial bankruptcy upon the world, repres...
The variety of the book-keeping practices, of the financial auditor, of the fiscal norms and rules, ...
Historically, there have been many disputes in the area of corporate financial reporting. Howe...
The value of accounting registering based upon historic cost is a sure and checkable value, written ...
The two paradigms about the accounting valuation systems are discussed: historical cost accounting a...
This paper treats the importance of the transition from valuation at historical cost to valuation a...
This paper reviews fair value accounting method relative to historical cost accounting. Although bot...
Until now, the historical cost principle has dominated accountancy. At this time, another prin-ciple...
The recent global financial crisis has led to extensive criticism of the role of accounting and its ...
First, let us review the accounting definition of fair value. Under GAAP, the fair value of an asset...
In this thesis, we will be studying two asset measurement and valuation techniques non-current asset...
For any Romanian specialist who is in a high stage regarding the perception and understanding of int...
A debate has been ongoing in the accounting literature for the past several decades regarding the re...
A brief discussion of the current views on fair value accounting is followed by reviewing the concer...
The ongoing debate, which has intensified during the recent financial crisis, regarding merits of fa...
Financial crisis determined the fast extension of global financial bankruptcy upon the world, repres...
The variety of the book-keeping practices, of the financial auditor, of the fiscal norms and rules, ...
Historically, there have been many disputes in the area of corporate financial reporting. Howe...