- historical cost principle
- принцип первоначальной стоимости
English-russian dctionary of contemporary Economics. 2014.
historical cost principle
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Historical cost — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Historical Cost — A measure of value used in accounting in which the price of an asset on the balance sheet is based on its nominal or original cost when acquired by the company. The historical cost method is used for assets … Investment dictionary
historical-cost accounting — A system of accounting based on the principle that assets should be valued at historical cost It is relaxed to some extent by such practices as the valuation of stock at the lower of cost and net realizable value and, in the UK, revaluation of… … Big dictionary of business and management
the historical cost principle — basic rule of accounting that deals with prices actually paid … English contemporary dictionary
Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Cost of goods sold — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Historical powers — include great powers, nations, or empires in history. The term Great power represent the most important world powers. In a modern context, recognised great powers came about first in Europe during the post Napoleonic era.[1] The formalization of… … Wikipedia
HISTORICAL SURVEY: THE STATE AND ITS ANTECEDENTS (1880–2006) — Introduction It took the new Jewish nation about 70 years to emerge as the State of Israel. The immediate stimulus that initiated the modern return to Zion was the disappointment, in the last quarter of the 19th century, of the expectation that… … Encyclopedia of Judaism
Matching principle — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Average cost method — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Fisher's principle — explains why the sex ratio of most species is approximately 1:1. It was famously outlined by R.A. Fisher in his his 1930 book The Genetical Theory of Natural Selection (but incorrectly attributed to Fisher as original). Nevertheless, A.W.F.… … Wikipedia
