Works matching Historical costs (Accounting)
Results: 387
ACCOUNTING BASED ON THE HISTORICAL COST VERSUS ACCOUNTING BASED ON THE FAIR VALUE.
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- Agricultural Management / Lucrari Stiintifice Seria I, Management Agricol, 2016, v. 18, n. 2, p. 145
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- Article
Accounting for Changing Prices: The Value Relevance of Historical Cost, Price Level, and Replacement Cost Accounting in Mexico.
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- Journal of Accounting Research (Wiley-Blackwell), 2001, v. 39, n. 1, p. 177, doi. 10.1111/1475-679x.00008
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- Article
Fair Value Accounting versus Historical Cost Accounting - the Impact on Financial Statement Presentation.
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- Ovidius University Annals, Series Economic Sciences, 2013, v. 13, n. 1, p. 1399
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- Article
ACCOUNTING POLICIES VERSUS THE ENTITIES' RESULT. HISTORICAL COST AND FAIR VALUE.
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- Journal of Information Systems & Operations Management, 2014, v. 8, n. 1, p. 1
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- Article
Controverse generate de opozabilitatea costuri istorice - valori juste în măsurarea contabilă.
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- Audit Financiar, 2009, v. 7, n. 9, p. 15
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- Article
Historical Cost Accounting.
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- Abacus, 1971, v. 7, n. 1, p. 39, doi. 10.1111/j.1467-6281.1971.tb00393.x
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- Article
THE JOURNEY FROM HISTORICAL COST ACCOUNTING TO FAIR VALUE ACCOUNTING: THE CASE OF ACQUISITION COSTS.
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- Journal of Business & Accounting, 2014, v. 7, n. 1, p. 3
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- Article
Accounting in Historical Costs - since when and until when?
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- Ovidius University Annals, Series Economic Sciences, 2017, v. 17, n. 1, p. 497
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- Article
The Use of Fair Value and Historical Cost Accounting for Investment Properties in China.
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- Australasian Accounting Business & Finance Journal, 2014, v. 8, n. 1, p. 101, doi. 10.14453/aabfj.v8i1.6
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- Article
The Effect of Fair Values and Historical Costs on Accounting for Business Combinations.
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- Issues in Accounting Education, 1989, v. 4, n. 2, p. 375
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- Article
Coûts historiques vs. justes valeurs pour mesurer le résultat comptable ? Les arguments comparés des professionnels du chiffre.
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- Accounting Auditing Control / Comptabilité Contrôle Audit (English Edition), 2015, v. 21, n. 3, p. 119, doi. 10.3917/cca.213.0119
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- Article
The Role of Accounting and the Debate between Historical Cost and Fair Value.
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- Accounting, Economics & Law, 2019, v. 9, n. 1, p. N.PAG, doi. 10.1515/ael-2016-0066
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- Article
Avantaj ve Dezavantajları Açısından Gerçeğe Uygun Değer ile Maliyet Değeri Muhasebesinin Karşılaştırmalı Olarak İncelenmesi.
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- Journal of Accounting & Finance / Muhasebe ve Finansman Dergisi, 2015, p. 147
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- Article
Goodwill—An Example of Puzzle-Solving in Accounting—A Reply.
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- Abacus, 1992, v. 28, n. 1, p. 113, doi. 10.1111/j.1467-6281.1992.tb00274.x
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- Article
Incentives for Efficient Inventory Management: The Role of Historical Cost.
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- Management Science, 2005, v. 51, n. 7, p. 1032, doi. 10.1287/mnsc.1050.0360
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- Article
A Comparative Analysis of Inflation-Adjusted and Historical Cost Accounting Information: Implications for the Value Relevance of Corporate Reports.
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- Trends: Economics & Management / Trendy: Ekonomiky a Managementu, 2019, v. 13, n. 33, p. 35, doi. 10.13164/trends.2019.33.35
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- Article
Does fair value accounting for non-financial assets pass the market test?
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- Review of Accounting Studies, 2013, v. 18, n. 3, p. 734, doi. 10.1007/s11142-013-9232-0
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- Article
Fair Value Accounting and the Current Financial Crisis.
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- CPA Journal, 2009, v. 79, n. 6, p. 26
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- Article
Accounting Transparency and the Asset Substitution Problem.
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- Accounting Review, 2009, v. 84, n. 3, p. 689, doi. 10.2308/accr.2009.84.3.689
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- Article
Fair Value versus Historical Cost: Which is actually more "Fair"?
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- Journal of Accounting & Finance / Muhasebe ve Finansman Dergisi, 2013, n. 60, p. 127
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- Article
HISTORICAL COSTS AND CURRENT ASSETS--TRADITIONAL AND TREACHEROUS.
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- Accounting Review, 1963, v. 38, n. 4, p. 687
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- Article
The influence of uncertainty on the standard-setting decision between fair value and historical cost accounting under asymmetric information.
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- Review of Quantitative Finance & Accounting, 2019, v. 53, n. 1, p. 47, doi. 10.1007/s11156-018-0742-5
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- Article
Türkiye Finansal Raporlama Standartları'nda Tarihi Maliyet Muhasebesinden Gerçeğe Uygun Değere Yöneliş.
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- Research Journal of Politics, Economics & Management / Siyaset, Ekonomi ve Yönetim Araştırmaları Dergisi, 2016, v. 4, n. 3, p. 127
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- Article
Current Cost Profitability of British and American Industry.
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- Financial Analysts Journal, 1983, v. 39, n. 2, p. 73, doi. 10.2469/faj.v39.n2.73
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- Article
Historical cost vs. Fair value and their influence on earnings' qualit.
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- Journal of Economic Administrative & Legal Sciences, 2023, v. 7, n. 9, p. 98, doi. 10.26389/AJSRP.Z281122
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- Article
Marking-to-Market: Panacea or Pandora's Box?
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- Journal of Accounting Research (Wiley-Blackwell), 2008, v. 46, n. 2, p. 435, doi. 10.1111/j.1475-679X.2008.00281.x
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- Article
Income Tax Implications of Various Methods of Accounting for Changing Prices.
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- Journal of Accounting Research (Wiley-Blackwell), 1978, v. 16, p. 154, doi. 10.2307/2490434
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Trials and Tribulations of the Researcher: A Case Study.
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- 1972
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- Publication type:
- Letter
Historical cost measurement and the use of DuPont analysis by market participants.
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- Review of Accounting Studies, 2015, v. 20, n. 3, p. 1210, doi. 10.1007/s11142-015-9334-y
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- Article
Returns to buying earnings and book value: accounting for growth and risk.
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- Review of Accounting Studies, 2013, v. 18, n. 4, p. 1021, doi. 10.1007/s11142-013-9226-y
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- Article
The Subprime Lending Crisis and Reliable Reporting.
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- CPA Journal, 2010, v. 80, n. 4, p. 20
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- Article
Fair-Value Accounting: What's So Fair.
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- 2006
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- Letter
The Decision Usefulness of Fair Value Accounting - A Theoretical Perspective.
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- European Accounting Review, 2007, v. 16, n. 2, p. 323, doi. 10.1080/09638180701390974
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- Article
Historical Cost and Fair Value: Advantages, Disadvantages, Application.
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- Journal of History, Culture & Art Research / Tarih Kültür ve Sanat Arastirmalari Dergisi, 2019, v. 8, n. 1, p. 173, doi. 10.7596/taksad.v8i1.2052
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- Article
Comparative Analysis Regarding Fixed Assets: IAS/IFRS - Romanian Regulations.
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- Ovidius University Annals, Series Economic Sciences, 2014, v. 14, n. 1, p. 606
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- Article
CONSIDERATIONS ON APPLYING FAIR VALUE IN ROMANIA.
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- Scientific Annals of the 'Alexandru Ioan Cuza' University of Iasi: Economic Sciences Series, 2011, p. 3
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- Article
A Reliability Comparison of the Measurement of Wealth, Income, and Force .
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- Accounting Review, 1984, v. 59, n. 1, p. 52
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- Article
Historical Cost Accounting and It's Rationality (Book).
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- 1982
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- Book Review
Productivity Changes and Alternative Income Series: A Simulation.
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- Accounting Review, 1976, v. 51, n. 2, p. 255
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- Article
Reflecţii privind măsurarea contabilă: prioritatea bilanțului sau a contului de rezultate?
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- Audit Financiar, 2015, v. 13, n. 122, p. 3
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- Publication type:
- Article
COST/BENEFIT ANALYSIS OF HUMAN RESOURCE ACCOUNTING ALTERNATIVES.
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- Human Resource Management, 1976, v. 15, n. 1, p. 7, doi. 10.1002/hrm.3930150103
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- Article
Reporting on Infrastructure in Australia: Practices and Management Preferences.
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- Abacus, 2012, v. 48, n. 3, p. 387, doi. 10.1111/j.1467-6281.2011.00351.x
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- Article
Discussion of Penman.
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- Abacus, 2009, v. 45, n. 3, p. 372, doi. 10.1111/j.1467-6281.2009.00294.x
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- Article
Accounting For Goodwill.
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- Abacus, 2009, v. 45, n. 3, p. 379, doi. 10.1111/j.1467-6281.2009.00295.x
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- Article
Do Accounting Rules Matter? The Dangerous Allure of Mark to Market.
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- Journal of Corporation Law, 2011, v. 36, n. 3, p. 513
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- Article
Accounting Fundamentals of the Book-to-Market Ratio.
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- Financial Analysts Journal, 1993, v. 49, n. 6, p. 50, doi. 10.2469/faj.v49.n6.50
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- Article
CURRENT COST ACCOUNTING RATIOS AS PREDICTORS OF BUSINESS FAILURE: THE SWEDISH CASE.
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- Journal of Business Finance & Accounting, 1990, v. 17, n. 1, p. 137, doi. 10.1111/j.1468-5957.1990.tb00554.x
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- Article
Harmonization, Comparability, and Fair Value Accounting.
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- Journal of Accounting, Auditing & Finance, 2007, v. 22, n. 3, p. 493, doi. 10.1177/0148558X0702200307
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- Article
The Reliability of Fair Value versus Historical Cost Information: Evidence from Closed-End Mutual Funds.
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- Journal of Accounting, Auditing & Finance, 2003, v. 18, n. 1, p. 1, doi. 10.1177/0148558X0301800101
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- Article
LOOKS OF THE BOOKS OF NIGERIAN FIRMS: FAIRNESS OF INFLATION-ADJUSTED ACCOUNTING.
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- Journal of Financial Management & Analysis, 2013, v. 26, n. 1, p. 27
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- Article