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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Publicado en:	Abacus Vol. 17; no. 2; pp. 93 - 130
Autor principal:	Sterling, Robert R.
Formato:	Artículo
Publicado:	Wiley-Blackwell Dec81
Materias:	Historical costs (Accounting) Cost accounting Current value accounting Assets (Accounting) Total cost of ownership Accounting standards
Acceso en línea:	Ver este registro en EBSCOhost