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مقایسه بهای تاریخی ، بهای جاری و ارزشهای خارجی | ||
بررسیهای حسابداری و حسابرسی | ||
مقاله 8، دوره 2، شماره 3 - شماره پیاپی 1000134، دی 1372 اصل مقاله (1.18 M) | ||
نویسندگان | ||
مهدی مرجانی؛ نصر الله تیمانی* | ||
عنوان مقاله [English] | ||
Historical Cost, Current Cost And Exit Value | ||
چکیده [English] | ||
The Purpose of this essay is to explicate the two different kinds of exchangeable values which vie for inclusion in the accounts. The primary goal is to differentiate clearly three alternative methods of accounting: historical cost, current cost and exit value. The frist section, precisely and neutrally; explian the three alternative valuation methods. The-problem is explain through separable questions which consider a specific, simple case and try to demonstrate that one of the alternativ methods is superior to the others, The second section explain the criterion that will discrminate between alternatives which help the selection of the preferred method. The article conclude that the criterion for selection proposed is relevance to specfic decision models as opposed to unspecific usefulness or as opposed to criteria that do not discriminate. | ||
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