Historical Cost, Current Cost And Exit Value
The Purpose of this essay is to explicate the two different kinds of exchangeable values which vie for inclusion in the accounts. The primary goal is to differentiate clearly three alternative methods of accounting: historical cost, current cost and exit value. The frist section, precisely and neutr...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
1993-12-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Online Access: | https://acctgrev.ut.ac.ir/article_25851_9834874601f37196256ff0cae31c765a.pdf |