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Methods Of Accounting For Assets
Part 1 of Paper
....accounting for assets. The historical cost form of evaluating assets should be used in conjunction with some version of market value. There are advantages and disadvantages for the use of historical cost and the conceptual framework has the potential to affect the application of historical cost as well. Historical c.... Part 2 of Paper
....(SAC 2 Paragraph. 29). Further 'the financial position of the reporting entity involved disclosure of information about its control over resources, financial structure, capacity for adaptation and solvency'. Finally the information presented must satisfy the qualitative characteristics. However the conceptual framework does not resolve the issue of whether the information is to be measured on a historical cost basis or a market value cost.
Many people have attacked the use of historical cos.... |
| Number of words: 915 - Approximate pages: 4 |
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