Since 2014
The Historical Cost, a Paradigm of the 21st Century
Journal of Economics and Business Research
View Archive Info| Field | Value | |
| Title |
The Historical Cost, a Paradigm of the 21st Century
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| Creator |
Cuc, Lavinia
Almaşi, Robert Gomoi, Bogdan Cosmin |
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| Description |
According to the current regulations, the valuationaims several moments, namely: the input date (whenthe element enters the patrimony), the inventorydate, the date of the financial year’s ending and, notat last, the output date (when the element leaves thepatrimony). The present paper focuses on thefinancial year’s ending valuation moment. Thevaluation is one of the most up-to-date accountingissues. Choosing the valuation basis actuallyinvolves establishing the moment for registeringinto the balance sheet the element value, namely:the past - the input value, the present - current value,the future - present value.
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| Publisher |
Journal of Economics and Business Research
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| Contributor |
—
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| Date |
2015-01-07
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://www.uav.ro/jour/index.php/jebr/article/view/442
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| Source |
Journal of Economics and Business Research; Vol 21, No 1 (2015): J of Economics & Business Research; 166 - 170
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| Language |
eng
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| Relation |
http://www.uav.ro/jour/index.php/jebr/article/view/442/pdf_159
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