Abstract
Historical Cost Accounting and International Accounting Harmonization
Highlights
Complete international accounting harmonization means to get a common denominator to measure, record and report business transactions, assets, liabilities and equities
The relationship between international accounting harmonization and fair value accounting is one biunivocal: fair value accounting has the effect of catalyst for international accounting harmonization generating relevant information required to the quality of fair value accounting figures
Management Accounting is focused on the historical cost
Summary
Valentin Gabriel Cristea a *, Ph.D. Candidate in Accounting, Valahia University of Targoviste, Romania Suggested Citation: Cristea, V.G (2017). Historical Cost Accounting and International Accounting Harmonization. New Trends and Issues Proceedings on Humanities and Social Sciences. [Online]. 04, pp 104-109. Available from: www.prosoc.eu
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