historical cost वाक्य
उदाहरण वाक्य
मोबाइल
- Why accountant keep using the historical cost principle even whtn is distorts the financial statement ? Preceding contribs)
- Assets such as machinery cannot be replaced at their historical cost but must be purchased at the current market value.
- On a historical cost basis, net profit would have risen 6 . 1 percent to 186 . 5 million guilders.
- If bridge maintenance had instead been performed regularly, the total estimated historical cost would have been about $ 81 million.
- Therefore, asset valuation was to be calculated by regulators based on a combination of historical cost and current return value.
- Net book value of an asset is basically the difference between the historical cost of that asset and its associated depreciation.
- The proposed rule would require the reporting of derivatives at current market value, rather than historical cost, in corporate financial statements.
- In subsequent periods, the historical cost along with taxation-driven depreciation methods does not help managers determine their current operational cost factors.
- The restatement of historical cost financial statements in terms of IAS 29 does not signify the abolishment of the historical cost model.
- This is confirmed by PricewaterhouseCoopers : " Inflation-adjusted financial statements are an extension to, not a departure from, historical cost accounting ."
- Showing accumulated depreciation separately on the balance sheet has the effect of preserving the historical cost of assets on the balance sheet.
- The restatement of historical cost financial statements in terms of IAS 29 does not signify the abolishment of the historical cost model.
- Most principles of historical cost accounting were developed after the Wall Street Crash of 1929, including the presumption of a stable currency.
- Various corrections to historical cost are used, many of which require the use of management judgment and may be difficult to verify.
- The rule proposal would require companies to report derivatives in their financial statements at current market value, rather in footnotes at historical cost.
- The fair-value balance sheet provides information for investors who are interested in the current value of assets and liabilities, not the historical cost.
- The historical cost will equal the carrying value if there has been no change recorded in the value of the asset since acquisition.
- On a historical cost basis, BP's profit rose to 609 million pounds in the quarter from 589 million pounds in the year-earlier quarter.
- Meanwhile, on a historical cost basis, the total debt to capital ratio was still high at 74 per cent as of March 1997.
- The FASB plan would require companies to report derivatives in their financial statements at current market value rather than in footnotes at historical cost.
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