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Search: subject:"Historical cost"
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historical cost
60
fair value
40
Fair value accounting
28
Bilanzielle Bewertung
27
Fair-Value-Bilanzierung
27
Accounting valuation
26
IFRS
25
Accounting
23
Rechnungswesen
19
Fair value
18
Historical cost
18
historical cost accounting
16
Cost accounting
13
Kostenrechnung
13
Theorie
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12
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9
Historical Cost
8
Historical cost accounting
7
financial statements
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fair value accounting
6
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5
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5
evaluation
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valuation
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Kosten
4
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4
Mark-to-market
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Share price
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Versicherung
4
Accounting conservatism
3
Accounting policy
3
Bank lending
3
Bilanzpolitik
3
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65
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98
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26
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1
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48
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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
Bonaci, Carmen Giorgiana
3
Carletti, Elena
3
Orame, Andrea
3
Ramcharan, Rodney
3
Robatto, Roberto
3
Basu, Deepankar
2
Biondi, Yuri
2
Cardao-Pito, Tiago
2
Curtis, Asher
2
Damian, Maria Ionela
2
GEORGESCU, Floarea
2
IONESCU, Cicilia
2
Knivsflå, Kjell Henry
2
Kouki, Ahmed
2
Linsmeier, Thomas J.
2
Lundblad, Christian T.
2
McInnis, John
2
Yust, Christopher G.
2
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1
Alexander, David
1
Almaşi, Robert
1
Argilés Bosch, Josep Ma.
1
Armaselu, Sabin
1
Arsenijević, Aleksandra
1
Asalos, Nicoleta
1
Bai, Serhii
1
Baldenius, Tim
1
Barradale, Nigel Jones
1
Barth, Mary E.
1
Basu, Sudipta
1
Bautista-Mesa, Rafael
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Center for European, Governance and Economic Development Research (CeGE), Wirtschaftswissenschaftliche Fakultät
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Department of Economics, University of Massachusetts-Amherst
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1
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1
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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
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
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1
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ECONIS (ZBW)
60
RePEc
52
EconStor
6
Other ZBW resources
5
BASE
2
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125
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1
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:
2
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:
3
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:
4
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
Saved in:
5
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
Saved in:
6
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
Saved in:
7
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
Saved in:
8
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
Saved in:
9
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
Saved in:
10
The conservatism principle in modern financial reporting
Arsenijević, Aleksandra
- In:
Facta Universitatis / University of Niš : the …
17
(
2020
)
4
,
pp. 375-383
Persistent link: https://www.econbiz.de/10012593231
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