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...

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Bibliographic Details

Published in:	Abacus Vol. 17; no. 2; pp. 93 - 130
Main Author:	Sterling, Robert R.
Format:	Article
Published:	Wiley-Blackwell Dec81
Subjects:	Historical costs (Accounting) Cost accounting Current value accounting Assets (Accounting) Total cost of ownership Accounting standards
Online Access:	View this record in EBSCOhost