Historical cost
In accounting, an economic item's historical cost is the original nominal monetary value of that item. Historical cost accounting involves reporting assets and liabilities at their historical costs, which are not updated for changes in the items' values. Consequently, the amounts reported for these balance sheet items often differ from their current economic or market values. The capital maintenance in units of constant purchasing power model is an International Accounting Standards Board approved alternative basic accounting model to the traditional historical cost accounting model.
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Historical cost
In accounting, an economic item's historical cost is the original nominal monetary value of that item. Historical cost accounting involves reporting assets and liabilities at their historical costs, which are not updated for changes in the items' values. Consequently, the amounts reported for these balance sheet items often differ from their current economic or market values. The capital maintenance in units of constant purchasing power model is an International Accounting Standards Board approved alternative basic accounting model to the traditional historical cost accounting model.
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Anskaffningsvärde är de kostna ...... detta oftast grundinvestering.
@sv
En contabilidad, el coste hist ...... ontrapone al valor razonable.
@es
In accounting, an economic ite ...... torical cost accounting model.
@en
Kostu historikoa aktibo baten ...... ean datza. kontrajartzen zaio.
@eu
Бухгалтерские издержки (бухгал ...... ся , себестоимостью продукции.
@ru
في المحاسبة، التكلفة التاريخية ...... بة التكلفة التاريخية التقليدي.
@ar
原始成本或歷史成本(historical cost)是指計算 ...... 和負債會以原始成本展示。在資產負債表中的價值和現實價值不同。
@zh
取得原価主義(しゅとくげんかしゅぎ、英: acquisiti ...... 取得原価を採用する会計手法であり、と対極の会計手法とされる。
@ja
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Anskaffningsvärde är de kostna ...... detta oftast grundinvestering.
@sv
En contabilidad, el coste hist ...... ontrapone al valor razonable.
@es
In accounting, an economic ite ...... torical cost accounting model.
@en
Kostu historikoa aktibo baten ...... ean datza. kontrajartzen zaio.
@eu
Бухгалтерские издержки (бухгал ...... ся , себестоимостью продукции.
@ru
في المحاسبة، التكلفة التاريخية ...... حسينات إلى أساس التكلفة للأصل.
@ar
原始成本或歷史成本(historical cost)是指計算 ...... 和負債會以原始成本展示。在資產負債表中的價值和現實價值不同。
@zh
取得原価主義(しゅとくげんかしゅぎ、英: acquisiti ...... 取得原価を採用する会計手法であり、と対極の会計手法とされる。
@ja
label
Anskaffningsvärde
@sv
Coste histórico
@es
Historical cost
@en
Kostu historiko
@eu
Бухгалтерские издержки
@ru
تكلفة تاريخية
@ar
原始成本
@zh
取得原価主義
@ja