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99.305  Articles
1 of 9.931 pages  |  10  records  |  more records»
This paper reviews the issues on the support and criticism of historical cost accounting (HCA) and the incremental information content on current cost disclosures. Based on literature review this study find that historical cost is still relevant to use in... see more

The recent economic matters of Indonesia is sign of inflation. Inflation is a rise in the general level prices over time of a specific set of goods and services. In Indonesia, inflation rate is reported  based on  Consumer Price Index until 2007... see more

Purpose of the article: This study investigates the effect of historical cost accounting on the reported profit of a company, with an evaluation of current cost accounting as an alternative reporting method in a high-inflationary and volatile economy as e... see more

The paper intends to contribute at the debate on the ‘Evolutionary Advantage of Cost Accounting and Conservatism’ (Accounting, Economics and Law: A Convivium, 2019. 9. issue), founded on Braun’s study (2016) about The Ecological Rationality of Historical ... see more

This study was conducted to investigate the effect of institutional ownership on accounting quality and cost of capital. This research is quasi-experimental in the field of positive accounting research and based on real information in the financial statem... see more

En 1844 el Aula de Comércio de Lisboa (1759) fue rebajada al nivel de enseñanza secundaria, por iniciativa legislativa de Costa Cabral, terminando así la autonomía de la que hasta entonces disfrutó. Su sucesora fue la Escola de Comércio (1844-1869), integ... see more

This paper addressed the issue of creation of secret reserve as a result of provision for impairment vis-a-vis recognition of item of Property, Plant and Equipment (PPE) in the financial statements. The main objective of this paper is to develop theory th... see more

This paper reviews fair value accounting method relative to historical cost accounting. Although both methods are widely used by entities in computing their income and financial positions, there is controversy over superiority. Historical cost accounting ... see more

The importances of the historical cost indicate a memo public reporting and cost accounting of primitive society. Knowledge of the costs originates from the theory of value. Foundations of modern vision expenses were laid out in the XIX th century. Increa... see more

1 of 9.931 pages  |  10  records  |  more records»