ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING
There is a huge interest in accounting harmonization and historical costs accounting, in what they offer us. In this article, different valuation models are discussed. Although one notices the movement from historical cost accounting to fair value accounting, each one has its advantages.
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| Format: | Article |
| Language: | English |
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Nicolae Titulescu University Publishing House
2017-05-01
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| Series: | Challenges of the Knowledge Society |
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| Online Access: | http://cks.univnt.ro/uploads/cks_2017_articles/index.php?dir=05_economics%2F&download=CKS_2017_economics_002.pdf |