ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING
Journal Title: Challenges of the knowledge society ( Provocari ale societatii cunoasterii ) - Year 2017, Vol 9, Issue 11
Abstract
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.
Authors and Affiliations
Valentin Gabriel CRISTEA
Keywords
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- EP ID EP299280
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