Debate Regarding Measuring Accounting Value: Historical Cost against Fair Value
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References listed on IDEAS
- Jean-François Casta & Bernard Colasse, 2001. "Juste valeur," Post-Print halshs-00669417, HAL.
- Orbán Ms. Tamás Dékán, Ildiko, 2013. "Reporting companies’ performance – in respect of the International Financial Reporting Standards (IFRS)," APSTRACT: Applied Studies in Agribusiness and Commerce, AGRIMBA, vol. 7(4-5), pages 1-6.
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More about this item
Keywords
Fair value; historical cost; evaluation; financial statements; use of accounting information; viable; IASB; IFRS;All these keywords.
JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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