Depreciation Problems in the Context of Historic Cost Accounting (Book).

Autor: Edey, Harold C.¹

Publikováno v: Accounting & Business Research (Wolters Kluwer UK). Summer85, Vol. 15 Issue 59, p253-255. 3p.

Historical Cost and Fair Value: Advantages, Disadvantages, Application

Autor: Natalia V. Tkachuk

Publikováno v: Tarih Kültür ve Sanat Araştırmaları Dergisi, Vol 8, Iss 1, Pp 173-182 (2019)

The purpose of the study is to identify the scope of application of historical cost and fair value accounting. Historical cost is the purchase price of an asset acquired by a company. Fair value accounting is based on the current market situation as

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::d02004feaeec5f858abb7d62c26a9618
https://doi.org/10.7596/taksad.v8i1.2052

Mensuração de ativo biológicos, estágio na Europa&c Kraft Viana

Autor: Carrilho, Inês Isabel Martins

Publikováno v: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Agência para a Sociedade do Conhecimento (UMIC)-FCT-Sociedade da Informação
instacron:RCAAP
CIÊNCIAVITAE

Mestrado em Contabilidade e Finanças (parceria com a APNOR) na Escola Superior de Tecnologia e Gestão do Instituto Politécnico de Viana do Castelo O Sistema de Normalização Contabilística foi introduzido em Portugal devido à necessidade de gar

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::ad3b3ff6104d3435965d8759b848ead0

The incidence of socio-cultural factors on financial reporting and corporate social reporting : an attempt of comparison between France and Germany

Autor: Cretté, Olivier

This study, in the extension of researches aimed at harmonising accounting internationally (IAS/IFRS) and implementing Corporate Social Responsibility (CSR) indicators from a processual and “historical evolutional” angle, tends to differ from the

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od_______166::9db039abc858435405b17d1b4f83d32e
https://theses.hal.science/tel-00742985

Estimating Historical Energy Security Costs

Autor: Arnold, Steve, Markandya, Anil, Hunt, Alistair

Publikováno v: Arnold, S, Markandya, A & Hunt, A 2009 ' Estimating Historical Energy Security Costs ' Bath Economics Research Working Papers, no. 13/09, Department of Economics, University of Bath, Bath, U. K.

Energy Security is of increasing importance in today’s world, yet little research has been carried out on the costs or benefits of energy security policies. This paper looks at the period after the 1970s to estimate the cost premium of electricity

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od______1378::45abfc2cc7a8997569c91b7df47400ac
https://purehost.bath.ac.uk/ws/files/348384/1309.pdf