HISTORICAL COST ACCOUNTING OR FAIR VALUE ACCOUNTING FROM THE EARNINGS AND ASSET IMPAIRMENT PERSPECTIVE
This article studies the earnings and practice of depreciation of assets through the two accounting valuation systems: fair value accounting or historical cost accounting. It balances the methods used in each of the two accounting valuation systems: historical cost accounting and fair value accoun...
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| Formato: | Artigo |
| Lenguaje: | Inglês |
| Publicado: |
Nicolae Titulescu University Publishing House
2018-05-01
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| Colección: | Challenges of the Knowledge Society |
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| Acceso en línea: | http://cks.univnt.ro/uploads/cks_2018_articles/index.php?dir=5_economic_sciences%2F&download=CKS_2018_economic_sciences_006.pdf |
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