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  • Search: subject:"Historical Cost"
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Year of publication
Subject
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historical cost 63 fair value 41 Bilanzielle Bewertung 35 Accounting valuation 34 Fair value accounting 34 Fair-Value-Bilanzierung 33 Accounting 29 IFRS 28 Rechnungswesen 26 Cost accounting 22 Kostenrechnung 22 Theorie 22 Theory 21 Fair value 18 Historical cost 18 historical cost accounting 16 Firm valuation 9 Regulation 9 Unternehmensbewertung 9 Historical Cost 8 Historical cost accounting 7 financial statements 7 Accounting standards 6 Bilanzierungsgrundsätze 6 Measurement 6 fair value accounting 6 Börsenkurs 5 Costs 5 Insurance 5 Kosten 5 Share price 5 evaluation 5 valuation 5 Accounting policy 4 Assets 4 Bilanzpolitik 4 Financial statement 4 Jahresabschluss 4 Liabilities 4 Mark-to-market 4
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Online availability
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Free 68 Undetermined 39
Type of publication
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Article 100 Book / Working Paper 27 Other 1
Type of publication (narrower categories)
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Article in journal 49 Aufsatz in Zeitschrift 49 Working Paper 12 Graue Literatur 10 Non-commercial literature 10 Arbeitspapier 8 Article 4 research-article 3 Aufsatz im Buch 2 Book section 2 Conference paper 2 Konferenzbeitrag 2 Konferenzschrift 1 Thesis 1 book-review 1 non-article 1
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Language
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English 78 Undetermined 48 Lithuanian 1 Romanian 1
Author
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Bonaci, Carmen Giorgiana 4 Dvořáková, Dana 4 Ellul, Andrew 4 Jotikasthira, Chotibhak 4 Meya, Johannes 4 Wang, Yihui 4 Allen, Franklin 3 Beisland, Leif Atle 3 Bokšová, Jiřina 3 Carletti, Elena 3 Damian, Maria Ionela 3 Orame, Andrea 3 Ramcharan, Rodney 3 Robatto, Roberto 3 Basu, Deepankar 2 Biondi, Yuri 2 Cardao-Pito, Tiago 2 Curtis, Asher 2 Ebiaghan, Orits Frank 2 GEORGESCU, Floarea 2 IONESCU, Cicilia 2 Knivsflå, Kjell Henry 2 Kouki, Ahmed 2 Linsmeier, Thomas J. 2 Lundblad, Christian T. 2 Manoiu, Sorana Mihaela 2 McInnis, John 2 Strouhal, Jiri 2 Yust, Christopher G. 2 Abdel-Azim, Mohamed H. 1 Alexander, David 1 Almaşi, Robert 1 Argilés Bosch, Josep M. 1 Armaselu, Sabin 1 Arsenijević, Aleksandra 1 Asalos, Nicoleta 1 Bai, Serhii 1 Baldenius, Tim 1 Barradale, Nigel Jones 1 Barth, Mary E. 1
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Institution
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Center for Financial Studies 2 Université Paris-Dauphine (Paris IX) 2 Agriculture Canada, Government of Canada 1 C.E.P.R. Discussion Papers 1 Center for European, Governance and Economic Development Research (CeGE), Wirtschaftswissenschaftliche Fakultät 1 Centro Studi di Economia e Finanza (CSEF) 1 Department of Economics, University of Massachusetts-Amherst 1 HEC Paris (École des Hautes Études Commerciales) 1 Lithuanian University of Agriculture 1 London School of Economics (LSE) 1 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 1
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Published in...
All
Accounting, Economics, and Law : AEL ; a convivium 5 Ovidius University Annals, Economic Sciences Series 5 Annals of the University of Petrosani, Economics 4 European Financial and Accounting Journal 4 Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand 3 Annals of University of Craiova - Economic Sciences Series 3 Review of accounting studies 3 The accounting review : a publication of the American Accounting Association 3 Accounting history review 2 Accounting horizons : a quarterly publication of the American Accounting Association 2 Annales Universitatis Apulensis Series Oeconomica 2 CFS Working Paper Series 2 Economics Papers from University Paris Dauphine 2 EuroEconomica 2 European financial and accounting journal : EFAJ 2 International Journal of Managerial and Financial Accounting 2 International journal of critical accounting : IJCA 2 International journal of economic policy in emerging economies : IJEPEE 2 Journal of Economic Development, Environment and People 2 Review of Accounting and Finance 2 Temi di discussione / Banca d'Italia 2 Theoretical and Applied Economics 2 Český finanční a účetní časopis 2 Abacus : a journal of accounting, finance and business studies 1 Accounting forum 1 Accounting in Europe 1 Accounting, Economics and Law 1 Anadolu University Journal of Social Sciences 1 Anale. Seria Stiinte Economice. Timisoara 1 Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice 1 Annals of Faculty of Economics 1 Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University 1 Behavioral research in accounting 1 CEPR Discussion Papers 1 CFS Working Paper 1 CSEF Working Papers 1 Cege discussion paper 1 Center for European, Governance and Economic Development Research Discussion Papers 1 Corporate ownership & control : international scientific journal 1 Discussion paper / LSE Financial Markets Group 1
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Source
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ECONIS (ZBW) 61 RePEc 52 EconStor 8 Other ZBW resources 5 BASE 2
Showing 1 - 10 of 128
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Asset revaluations and credit conditions
Cascarano, Michele; Demma, Cristina; Mirenda, Litterio - 2025
Persistent link: https://www.econbiz.de/10015406663
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Quantitative easing, accounting and prudential frameworks, and bank lending
Orame, Andrea; Ramcharan, Rodney; Robatto, Roberto - 2023
We study whether regulation that relies on historical cost accounting (HCA) rather than mark-to-market accounting (MMA …
Persistent link: https://www.econbiz.de/10014374706
Saved in:
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Financial Asset Aggregation and Information Loss
Curtis, Asher; Loh, Wei Ting; Raney, Robert A. - 2023
compared with historical cost aggregation, especially when there is a significant difference between cost and fair value. Our …
Persistent link: https://www.econbiz.de/10014350860
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Quantitative easing, accounting and prudential frameworks, and bank lending
Orame, Andrea; Ramcharan, Rodney; Robatto, Roberto - 2023
Persistent link: https://www.econbiz.de/10014364858
Saved in:
Cover Image
Quantitative easing, accounting and prudential frameworks, and bank lending
Orame, Andrea; Ramcharan, Rodney; Robatto, Roberto - 2023
We study whether regulation that relies on historical cost accounting (HCA) rather than mark-to-market accounting (MMA …
Persistent link: https://www.econbiz.de/10014320749
Saved in:
Cover Image
Prevalence of Fisher's theory in mainstream accounting and economic research
Cardao-Pito, Tiago - In: Accounting history : journal of the Accounting History … 28 (2023) 2, pp. 312-337
Persistent link: https://www.econbiz.de/10014291992
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Capital markets and valuation models of investment properties : a pre and post crisis analysis
Horno-Bueno, María Paz; Licerán-Gutiérrez, Ana; … - In: Revista de Contabilidad 25 (2022) 2, pp. 233-243
Persistent link: https://www.econbiz.de/10013363504
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Alaska gold company : using financial analysis to uncover a firm's underlying economics
Bowen, Robert M.; Jollineau, S. Jane; Pfeiffer, Glenn - In: Issues in accounting education 39 (2024) 3, pp. 109-119
Persistent link: https://www.econbiz.de/10015046114
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Does the fair value model enhance earnings quality compared to the cost model? : Evidence from the investment property industry
Honkamäki, Tuomas; Mättö, Markus; Ojala, Hannu - In: Nordic journal of business : NJB 70 (2021) 3, pp. 184-206
Persistent link: https://www.econbiz.de/10012671617
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Accounting for public sector assets : comparing historical cost and current value models
Biondi, Yuri; Oulasvirta, Lasse - In: Measurement in public sector financial reporting : …, (pp. 39-62). 2023
Persistent link: https://www.econbiz.de/10014287584
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