КНИГИ НА АНГЛИЙСКИЙ ЯЗЫКЕ, ИМЕЮЩЕЕ ОТНОШЕНИЕ К СЛОВУ «HISTORICAL-COST ACCOUNTING»
Поиск случаев использования слова
historical-cost accounting в следующих библиографических источниках. Книги, относящиеся к слову
historical-cost accounting, и краткие выдержки из этих книг для получения представления о контексте использования этого слова в литературе на английский языке.
1
International
Accounting Standards: A Practical Guide
He asks the following questions: q What are the limitations of historical cost
accounting? q What are the main items to be adjusted in the financial statements
in order to reflect the effects of changing prices, and what is the purpose of such ...
Hennie van Greuning, Marius Koen, 2001
2
Financial Statement Analysis: For University of Calcutta
Accounting done on the basis of historical cost convention is termed as Historical
Cost Accounting (HCA). Under this basis of accounting, assets, except stock-in-
trade, are generally recorded in the books at their historical cost, but liabilities are
...
3
The Effects of Hyper-inflation on
Accounting Ratios: ...
In either case, the profit figure will be lower, after adjusting for the effects of rising
prices, than would be the case under historical cost accounting. Thus, in
summary, general price level changes cause two offsetting effects on monetary
assets ...
Geoffrey Whittington, Victoria Saporta, Ajit Singh, 1997
4
Inflation
Accounting Practices in India's Corporate Sector
Since this historical cost accounting does not contain useful information to satisfy
the needs and purposes of management as well as external users. Historical cost
accounting also known as conventional accounting, records transactions ...
However, before discussing standard costing it will be appropriate to evaluate
briefly historical cost accounting and its limitations. HISTORICAL COSTING AND
ITS LIMITATIONS Historical cost systems are principally associated with
recording ...
6
Principles of
accounting
This rule is an example of the application of the conservatism convention
because the loss is recognized before an actual transaction takes place. Under
historical cost accounting, the inventory would remain at cost until it is sold ...
Belverd E. Needles, Marian Powers, Susan V. Crosson, 2008
7
Inflation
Accounting: An Introduction to the Debate
1 The stationary state One of the situations in which historical cost accounting
has a clear significance is a stationary state,2 in which all prices are constant
through time, and are expected to remain so, and each 39 Historical cost
accounting.
Geoffrey Whittington, 1983
8
Financial Statement Analysis and Reporting
Historical cost accounting is based on the realization principle which demands
the recognition of revenue which has been realized. The realization principle has
an important implication affecting both the income statement and the balance ...
9
Banking Crisis: Reforming Corporate Governance and Pay in ...
According to the ICAEW there were two major differences between fair value
accounting and historical cost accounting. Fair value recognises unrealised
gains, when asset values rise above their cost, whereas historical cost only
recognises ...
Great Britain. Parliament. House of Commons. Treasury Committee, National Audit Office, 2009
10
International Financial Reporting and Analysis
1 Explain and demonstrate how replacement cost accounting affects reported
profit as compared with historical cost accounting. /2 Is replacement cost
accounting more or less prudent than historical cost accounting? 3 Under a
replacement ...
David Alexander, Anne Britton, Ann Jorissen, 2007
