ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

Valentin Gabriel CRISTEA

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Challenges of the Kn...arrow_drop_down

Challenges of the Knowledge Society

Article . 2017

Data sources: DOAJ

ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

descriptionPublicationkeyboard_double_arrow_right Article 01 May 2017 English Publisher:Nicolae Titulescu University Publishing HouseJournal:Challenges of the Knowledge Society (issn: 2068-7796,

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Authors: Valentin Gabriel CRISTEA;

ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

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Abstract

There is a huge interest in accounting harmonization and historical costs accounting, in what they offer us. In this article, different valuation models are discussed. Although one notices the movement from historical cost accounting to fair value accounting, each one has its advantages.

Keywords

Social sciences (General), H1-99, IFRS, accounting regulation, historical cost accounting, fair value accounting, Accounting harmonization, revaluation model

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