Historical Cost, Current Cost and Exit Value
Alternative valuation method which compete for inclusion in the accounts are discussed in this essay. Primary goal is to differentiate clearly three alternative methods of accounting: historical Cost. Current Cost and Exit Value. The frist section, precisely and neutralIy , explian the three alterna...
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| Format: | Article |
| Language: | fas |
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University of Tehran
1994-12-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Online Access: | https://acctgrev.ut.ac.ir/article_25871_061f2bb36f8e673474cdd3fd24e1acb2.pdf |