Costs (Historical versus Current) versus Exit Values.
The three alternative methods of accounting are sharply distinguished, the questions regarding those methods are segregated, a criterion -- relevance -- that will discriminate the methods is identified, and that criterion is applied to the alternatives. The relevance criterion is applied initially i...
| Publicado en: | Abacus Vol. 17; no. 2; pp. 93 - 130 |
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| Formato: | Artículo |
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Wiley-Blackwell
Dec81
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| Acceso en línea: | Ver este registro en EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=hlh&AN=5119767&site=ehost-live header: @attributes: shortDbName: hlh uiTerm: 5119767 longDbName: Humanities International Complete uiTag: AN controlInfo: bkinfo: jinfo: jid: 00013072 AUB jtl: Abacus issn: 00013072 maglogo: Y pubinfo: dt: Dec81 vid: 17 iid: 2 pid: 480 pub: Wiley-Blackwell artinfo: ui: 5119767 10.1111/j.1467-6281.1981.tb00104.x ppf: 93 ppct: 37 formats: fmt: @attributes: type: P size: 2.5MB tig: atl: Costs (Historical versus Current) versus Exit Values. aug: au: Sterling, Robert R. affil: Winspear Distinguished Professor, University of Alberta su: Historical costs (Accounting) Cost accounting Current value accounting Assets (Accounting) Total cost of ownership Accounting standards sug: subj: Historical costs (Accounting) Cost accounting Current value accounting Assets (Accounting) Total cost of ownership Accounting standards keyword: Accounting theory Assets Financial reporting ab: The three alternative methods of accounting are sharply distinguished, the questions regarding those methods are segregated, a criterion -- relevance -- that will discriminate the methods is identified, and that criterion is applied to the alternatives. The relevance criterion is applied initially in the context of a simple case and subsequently in the context of more complex cases. The exit value system is supported because the exit value of an owned asset is demonstrably relevant to exchange decisions and because it fares no worse than other systems when other criteria such as additivity, are considered. pubtype: Academic Journal doctype: Article src: R language: English refInfo: copyright: @attributes: flag: Y custom: Copyright of Abacus is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. item: Abacus holder: Wiley-Blackwell dt: @attributes: year: 1981 holdings: @attributes: islocal: N |
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