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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| Formatua: | Artigo |
| Hizkuntza: | Inglês |
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Nicolae Titulescu University Publishing House
2018-05-01
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| Saila: | Challenges of the Knowledge Society |
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| Sarrera elektronikoa: | 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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