文章基本信息

标题：Debate Regarding Measuring Accounting Value: Historical Cost against Fair Value
本地全文：下载
作者：Victor Munteanu ; Marilena Zuca
期刊名称：Academic Journal of Economic Studies
印刷版ISSN：2393-4913
电子版ISSN：2393-4933
出版年度：2015
期号：4
页码：91-102
语种：English
出版社：Editura Universitara
摘要：The transition from historical cost to fair value represents an option with major implications in accounting, because it is a complex process that requires tuning to today’s trends of national and global economy. We can state that with all the advantages of using historical cost it has its limitations and it is” getting old”. That doesn’t mean that will be abandoned but substituted when it is needed with another value. At present, the lack of historical value is inconceivable; many practitioners consider it to be the best method to evaluate assets.