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 |
| Summary: | 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 neutrally; explian the three
alternative valuation methods. The-problem is explain through
separable questions which consider a specific, simple case and try
to demonstrate that one of the alternativ methods is superior to
the others, The second section explain the criterion that will
discrminate between alternatives which help the selection of the
preferred method.
The article conclude that the criterion for selection proposed is
relevance to specfic decision models as opposed to unspecific
usefulness or as opposed to criteria that do not discriminate. |
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| ISSN: | 2645-8020 2645-8039 |