A Defense of Historical Cost Accounting
| Autor: | اسفندیار ملکیان کله بستی |
|---|---|
| Jazyk: | perština |
| Rok vydání: | 1994 |
| Předmět: | |
| Zdroj: | بررسیهای حسابداری و حسابرسی, Vol 3, Iss 3 (1994) |
| Druh dokumentu: | article |
| ISSN: | 2645-8020 2645-8039 |
| Popis: | This article present to defense of historical cost accounting. it is addressed not only to those who attempt to eliminate H. C. Completely from the field of accounting hut also to those who recognize the significance of H. C. accounting only to a very limited extent. The importance of H. C. are shown through the accounting practices of five hypothetical countries (A - E). The role of historical cost will be increased gradually as it move from country (A) to Country (E). Then the Paper Summarise argument for H. C. embedded in the accounting practices. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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