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مقایسه بهای تاریخ ، بهای جاری و ارزشهای خروجی | ||
| بررسیهای حسابداری و حسابرسی | ||
| مقاله 6، دوره 3، شماره 3 - شماره پیاپی 1000137، دی 1373 اصل مقاله (704.89 K) | ||
| نویسنده | ||
| سودابه حسن نژاد* | ||
| عنوان مقاله [English] | ||
| Historical Cost, Current Cost and Exit Value | ||
| چکیده [English] | ||
| Alternative valuation method which compete for inclusion in the accounts are discussed in this essay. Primary goal is to differentiate clearly three alternative methods of accounting: historical Cost. Current Cost and Exit Value. The frist section, precisely and neutralIy , 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 alternative methods is superior to the others. The second section explain the criterion that will discriminate between alternatives which help the selection of the preferred method. The Purpose of thired section is to analysis the breaking apart and discover commonalities which permit a synthesis - the putting together - and weave a general principle that is founded on irreducible and stubborn facts. The article conclude that the criterion for selection proposed is relevance to specific decision models as opposed to unspecific usefulness or as opposed to criteria that do not discriminate. The first & second section of this essay are published on Iranian Accounting Review No. 6,7. | ||
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