HISTORICAL COST ACCOUNTING OR FAIR VALUE ACCOUNTING: A HISTORICAL PERSPECTIVE

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 balanced. Each of two estimation bases could...

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Autor principal:	Valentin Gabriel CRISTEA
Format:	Artigo
Idioma:	Inglês
Publicat:	Nicolae Titulescu University Publishing House 2018-05-01
Col·lecció:	Challenges of the Knowledge Society
Matèries:	historical cost fair value fair value measurement historical cost measurement valuation accounting
Accés en línia:	http://cks.univnt.ro/uploads/cks_2018_articles/index.php?dir=5_economic_sciences%2F&download=CKS_2018_economic_sciences_005.pdf
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