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Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs: 2013/2014 This final degree project is devoted to non-financial fixed assets valuation, which can basically be done following the revaluation and the historical cost models. The topic is analyzed from both a theoretical and practical perspective. I first revise the differences between the two models, as included in the IASB standards. Then, I review the main arguments that different authorized voices put forward for and against both models from the perspective of their contribution to the usefulness of accounting information. Finally, I develop a simulated case where I compare the effect of the two models on financial statements and key financial indicators. |
