Works matching Historical costs (Accounting)

Results: 402

ACCOUNTING BASED ON THE HISTORICAL COST VERSUS ACCOUNTING BASED ON THE FAIR VALUE.

Published in:

Agricultural Management / Lucrari Stiintifice Seria I, Management Agricol, 2016, v. 18, n. 2, p. 145

By:

BRÎNZĂ, DIANA ELENA;
BENGESCU, MARCELA

Publication type:

Article

ACCOUNTING POLICIES VERSUS THE ENTITIES' RESULT. HISTORICAL COST AND FAIR VALUE.

Published in:

Journal of Information Systems & Operations Management, 2014, v. 8, n. 1, p. 1

By:

Țînță, Alice

Publication type:

Article

Controverse generate de opozabilitatea costuri istorice - valori juste în măsurarea contabilă.

Published in:

Audit Financiar, 2009, v. 7, n. 9, p. 15

By:

ROMAN, Aureliana Geta;
MOCANU, Mihaela

Publication type:

Article

Accounting for Changing Prices: The Value Relevance of Historical Cost, Price Level, and Replacement Cost Accounting in Mexico.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 2001, v. 39, n. 1, p. 177, doi. 10.1111/1475-679x.00008

By:

Gordon, Elizabeth A.

Publication type:

Article

THE JOURNEY FROM HISTORICAL COST ACCOUNTING TO FAIR VALUE ACCOUNTING: THE CASE OF ACQUISITION COSTS.

Published in:

Journal of Business & Accounting, 2014, v. 7, n. 1, p. 3

By:

Smith, Sheldon R.;
Smith, Kevin R.

Publication type:

Article

Historical Cost Accounting.

Published in:: Abacus, 1971, v. 7, n. 1, p. 39, doi. 10.1111/j.1467-6281.1971.tb00393.x
Publication type:: Article

Fair Value Accounting versus Historical Cost Accounting - the Impact on Financial Statement Presentation.

Published in:

Ovidius University Annals, Series Economic Sciences, 2013, v. 13, n. 1, p. 1399

By:

Cristin, Nicolae Traian;
Mitică, Pepi

Publication type:

Article

The Use of Fair Value and Historical Cost Accounting for Investment Properties in China.

Published in:

Australasian Accounting Business & Finance Journal, 2014, v. 8, n. 1, p. 101, doi. 10.14453/aabfj.v8i1.6

By:

Taplin, Ross;
Wei Yuan;
Brown, Alistair

Publication type:

Article

Coûts historiques vs. justes valeurs pour mesurer le résultat comptable ? Les arguments comparés des professionnels du chiffre.

Published in:

Accounting Auditing Control / Comptabilité Contrôle Audit (English Edition), 2015, v. 21, n. 3, p. 119, doi. 10.3917/cca.213.0119

By:

GIORDANO-SPRING, Sophie;
MARTINEZ, Isabelle;
VIDAL, Olivier

Publication type:

Article

The Role of Accounting and the Debate between Historical Cost and Fair Value.

Published in:

Accounting, Economics & Law, 2019, v. 9, n. 1, p. N.PAG, doi. 10.1515/ael-2016-0066

By:

Tang, Vicki Wei

Publication type:

Article

The Effect of Fair Values and Historical Costs on Accounting for Business Combinations.

Published in:

Issues in Accounting Education, 1989, v. 4, n. 2, p. 375

By:

Nurnberg, Hugo;
Sweeney, Jan

Publication type:

Article

Accounting in Historical Costs - since when and until when?

Published in:

Ovidius University Annals, Series Economic Sciences, 2017, v. 17, n. 1, p. 497

By:

Claudia, Guni

Publication type:

Article

Avantaj ve Dezavantajları Açısından Gerçeğe Uygun Değer ile Maliyet Değeri Muhasebesinin Karşılaştırmalı Olarak İncelenmesi.

Published in:

Journal of Accounting & Finance / Muhasebe ve Finansman Dergisi, 2015, p. 147

By:

ARI, Mustafa;
YILMAZ, Rıfat

Publication type:

Article

Incentives for Efficient Inventory Management: The Role of Historical Cost.

Published in:

Management Science, 2005, v. 51, n. 7, p. 1032, doi. 10.1287/mnsc.1050.0360

By:

Baldenius, Tim;
Reichelstein, Stefan

Publication type:

Article

Goodwill—An Example of Puzzle-Solving in Accounting—A Reply.

Published in:

Abacus, 1992, v. 28, n. 1, p. 113, doi. 10.1111/j.1467-6281.1992.tb00274.x

By:

Ma, Ronald;
Hopkins, Roger

Publication type:

Article

The influence of uncertainty on the standard-setting decision between fair value and historical cost accounting under asymmetric information.

Published in:

Review of Quantitative Finance & Accounting, 2019, v. 53, n. 1, p. 47, doi. 10.1007/s11156-018-0742-5

By:

Blecher, Christian

Publication type:

Article

Does fair value accounting for non-financial assets pass the market test?

Published in:

Review of Accounting Studies, 2013, v. 18, n. 3, p. 734, doi. 10.1007/s11142-013-9232-0

By:

Christensen, Hans;
Nikolaev, Valeri

Publication type:

Article

Fair Value Accounting and the Current Financial Crisis.

Published in:

CPA Journal, 2009, v. 79, n. 6, p. 26

By:

Trussel, John M.;
Rose, Laura C.

Publication type:

Article

Current Cost Profitability of British and American Industry.

Published in:

Financial Analysts Journal, 1983, v. 39, n. 2, p. 73, doi. 10.2469/faj.v39.n2.73

By:

Thompson, A. Peter

Publication type:

Article

Accounting Transparency and the Asset Substitution Problem.

Published in:

Accounting Review, 2009, v. 84, n. 3, p. 689, doi. 10.2308/accr.2009.84.3.689

By:

Burkhardt, Katrin;
Strausz, Roland

Publication type:

Article

HISTORICAL COSTS AND CURRENT ASSETS--TRADITIONAL AND TREACHEROUS.

Published in:

Accounting Review, 1963, v. 38, n. 4, p. 687

By:

Sprouse, Robert T.

Publication type:

Article

A Comparative Analysis of Inflation-Adjusted and Historical Cost Accounting Information: Implications for the Value Relevance of Corporate Reports.

Published in:

Trends: Economics & Management / Trendy: Ekonomiky a Managementu, 2019, v. 13, n. 33, p. 35, doi. 10.13164/trends.2019.33.35

By:

Frank, Ebiaghan Orits

Publication type:

Article

Türkiye Finansal Raporlama Standartları'nda Tarihi Maliyet Muhasebesinden Gerçeğe Uygun Değere Yöneliş.

Published in:

Research Journal of Politics, Economics & Management / Siyaset, Ekonomi ve Yönetim Araştırmaları Dergisi, 2016, v. 4, n. 3, p. 127

By:

AKGÜN, Ali İhsan

Publication type:

Article

Fair Value versus Historical Cost: Which is actually more "Fair"?

Published in:

Journal of Accounting & Finance / Muhasebe ve Finansman Dergisi, 2013, n. 60, p. 127

By:

KAYA, Can Tansel

Publication type:

Article

Data Envelopment Analysis of Fair Value Versus Historical Cost Accounting: An Insight into Thailand's Insurance Sector.

Published in:

Human Behavior, Development & Society, 2023, v. 24, n. 3, p. 105

By:

Sharma, Keertiman

Publication type:

Article

CURRENT COST ACCOUNTING RATIOS AS PREDICTORS OF BUSINESS FAILURE: THE SWEDISH CASE.

Published in:

Journal of Business Finance & Accounting, 1990, v. 17, n. 1, p. 137, doi. 10.1111/j.1468-5957.1990.tb00554.x

By:

Skogsvik, Kenth

Publication type:

Article

why HISTORICAL COST ACCOUNTING makes Sense.

Published in:

Strategic Finance, 2008, v. 90, n. 2, p. 33

By:

Krumwiede, Tim

Publication type:

Article

Historical cost vs. Fair value and their influence on earnings' qualit.

Published in:

Journal of Economic Administrative & Legal Sciences, 2023, v. 7, n. 9, p. 98, doi. 10.26389/AJSRP.Z281122

By:

Benzerrouk, Zakia Seid;
Mohammed Esawi, Khaldah Abdalla;
Shehab, Lamia S.

Publication type:

Article

COST/BENEFIT ANALYSIS OF HUMAN RESOURCE ACCOUNTING ALTERNATIVES.

Published in:

Human Resource Management, 1976, v. 15, n. 1, p. 7, doi. 10.1002/hrm.3930150103

By:

Savich, Richard S.;
Ehrenreich, Keith B.

Publication type:

Article

CONSIDERATIONS ON APPLYING FAIR VALUE IN ROMANIA.

Published in:

Scientific Annals of the 'Alexandru Ioan Cuza' University of Iasi: Economic Sciences Series, 2011, p. 3

By:

Cozma Ighian, Diana

Publication type:

Article

Historical Cost--Tale of a False Creed.

Published in:

Accounting Horizons, 1994, v. 8, n. 1, p. 76

By:

Chambers, R. J.

Publication type:

Article

COMMENTARY on Accounting Literature.

Published in:

Accounting Horizons, 1988, v. 2, n. 1, p. 109

By:

Heath, Loyd C.

Publication type:

Article

The Decision Usefulness of Fair Value Accounting - A Theoretical Perspective.

Published in:

European Accounting Review, 2007, v. 16, n. 2, p. 323, doi. 10.1080/09638180701390974

By:

Hitz, Joerg-Markus

Publication type:

Article

Historical cost measurement and the use of DuPont analysis by market participants.

Published in:

Review of Accounting Studies, 2015, v. 20, n. 3, p. 1210, doi. 10.1007/s11142-015-9334-y

By:

Curtis, Asher;
Lewis-Western, Melissa;
Toynbee, Sara

Publication type:

Article

Returns to buying earnings and book value: accounting for growth and risk.

Published in:

Review of Accounting Studies, 2013, v. 18, n. 4, p. 1021, doi. 10.1007/s11142-013-9226-y

By:

Penman, Stephen;
Reggiani, Francesco

Publication type:

Article

The Subprime Lending Crisis and Reliable Reporting.

Published in:

CPA Journal, 2010, v. 80, n. 4, p. 20

By:

Foster, Benjamin P.;
Shastri, Trimbak

Publication type:

Article

Fair-Value Accounting: What's So Fair.

Published in:

2006

By:

Shortridge, Rebecca Toppe

Publication type:

Letter

Historical Cost Earnings versus Inflation-Adjusted Earnings in the Dividend Decision.

Published in:

Financial Analysts Journal, 1983, v. 39, n. 2, p. 41, doi. 10.2469/faj.v39.n2.41

By:

Bar-Yosef, Sasson;
Lev, Baruch

Publication type:

Article

Inflation Accounting Revisited.

Published in:

Financial Analysts Journal, 1981, v. 37, n. 6, p. 19

By:

Norby, William C.

Publication type:

Article

Historical Cost and Conservatism Are Joint Adaptations That Help Identify Opportunity Cost.

Published in:

Accounting, Economics & Law, 2019, v. 9, n. 1, p. N.PAG, doi. 10.1515/ael-2016-0070

By:

Basu, Sudipta;
Waymire, Gregory B.

Publication type:

Article

A Reliability Comparison of the Measurement of Wealth, Income, and Force .

Published in:

Accounting Review, 1984, v. 59, n. 1, p. 52

By:

Yuji Ijiri;
Noel, James

Publication type:

Article

Historical Cost Accounting and It's Rationality (Book).

Published in:

1982

By:

McKeown, James C.;
Meyer, Philip E.

Publication type:

Book Review

Productivity Changes and Alternative Income Series: A Simulation.

Published in:

Accounting Review, 1976, v. 51, n. 2, p. 255

By:

Revsine, Lawrence;
Thies, James B.

Publication type:

Article

Related Qualities of Useful Accounting.

Published in:

Accounting & Business Research, 1983, v. 14, n. 53, p. 35, doi. 10.1080/00014788.1983.9729185

By:

McCaslin, Thomas E.;
Stanga, Keith G.

Publication type:

Article

Reflecţii privind măsurarea contabilă: prioritatea bilanțului sau a contului de rezultate?

Published in:

Audit Financiar, 2015, v. 13, n. 122, p. 3

By:

BURLAUD, Alain;
SIMON, Claude

Publication type:

Article

Marking-to-Market: Panacea or Pandora's Box?

Published in:

Journal of Accounting Research (Wiley-Blackwell), 2008, v. 46, n. 2, p. 435, doi. 10.1111/j.1475-679X.2008.00281.x

By:

PLANTIN, GUILLAUME;
SAPRA, HARESH;
SHIN, HYUN SONG

Publication type:

Article

Income Tax Implications of Various Methods of Accounting for Changing Prices.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1978, v. 16, p. 154, doi. 10.2307/2490434

By:

DAVIDSON, SIDNEY;
WEIL, ROMAN L.

Publication type:

Article

Trials and Tribulations of the Researcher: A Case Study.

Published in:

1972

By:

BRENNER, VINCENT C.;
COPELAND, RONALD M.;
DASCHER, PAUL E.;
FRANCIA, ARTHUR J.;
PATTEN, RONALD J.;
STRAWSER, ROBERT H.

Publication type:

Letter

Historical Cost and Fair Value: Advantages, Disadvantages, Application.

Published in:

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

By:

Tkachuk, Natalia V.

Publication type:

Article

THREATHINING NATURE OF LEVEL 3 INPUTS UNDER THE HIERARCHY OF FAIR VALUE ACCOUNTING.

Published in:

Muhasebe ve Vergi Uygulamalari Dergisi (MUVU) / Journal of Accounting & Taxation Studies (JATS), 2013, v. 6, n. 2, p. 55

By:

KAYA, Can Tansel

Publication type:

Article