| gen. |
принцип оценки по исторической стоимости (Alexander Demidov); принцип исторической стоимости (In accounting, historical costs is the original monetary value of an economic item. ... While historical cost is criticised for its inaccuracy (deviation from "true" value), it remains in use in most accounting systems. Various corrections to historical cost are used, many of which require the use of management judgment and may be difficult to implement or verify. The trend in most accounting standards is a move to more accurate reflection of the fair or market value, although the historical cost principle remains in use, particularly for assets of little importance. WK Alexander Demidov) |
