historical cost accounting
noun[U]
ACCOUNTINGukus→historic cost accounting
Examplesofhistorical cost accounting
historical cost accounting
The lack of transparency by usinghistoricalcostaccountingmay make matter worse.
From
This example is from Wikipedia and may be reused under a CC BY-SA license.
Wikipedia
This example is from Wikipedia and may be reused under a CC BY-SA license.There is no empirical evidence that usinghistoricalcostaccountingwill calm the investors.
FromThis example is from Wikipedia and may be reused under a CC BY-SA license.
Wikipedia
This example is from Wikipedia and may be reused under a CC BY-SA license.In some cases,historicalcostaccountingdidn't apply because there was little trading cost, (e.g. an interest-rate swap contract).
FromThis example is from Wikipedia and may be reused under a CC BY-SA license.
Wikipedia
This example is from Wikipedia and may be reused under a CC BY-SA license.In contrast,historicalcostaccounting, based on the past transactions, is simpler, more stable, and easier to perform, but does not represent current market value.
FromThis example is from Wikipedia and may be reused under a CC BY-SA license.
Wikipedia
This example is from Wikipedia and may be reused under a CC BY-SA license.Investors demanded increased transparency, andhistoricalcostaccountingwas blamed for creating rooms for banks to underestimate their losses.
FromThis example is from Wikipedia and may be reused under a CC BY-SA license.
Wikipedia
This example is from Wikipedia and may be reused under a CC BY-SA license.Is there something shameful about a figure produced under thehistoricalcostaccountingbasis?
From the
Hansard archive
Example from the Hansard archive. Contains Parliamentary information licensed under theOpen Parliament Licence v3.0
The calculations are to he made onhistoricalcostaccountingprinciples.
From the
Hansard archive
Example from the Hansard archive. Contains Parliamentary information licensed under theOpen Parliament Licence v3.0
It has been pointed out to us that strictly speaking one does not value assets byhistoricalcostaccountingrules.
From the
Hansard archive
Example from the Hansard archive. Contains Parliamentary information licensed under theOpen Parliament Licence v3.0
These provide forhistoricalcostaccountingrules and alternative accounting rules.
From the
Hansard archive
Example from the Hansard archive. Contains Parliamentary information licensed under theOpen Parliament Licence v3.0
Clearly to everybody, accountants and non-accountants, this is a reference to thehistoricalcostaccountingrules.
From the
Hansard archive
Example from the Hansard archive. Contains Parliamentary information licensed under theOpen Parliament Licence v3.0
These examples are from corpora and from sources on the web. Any opinions in the examples do not represent the opinion of the Cambridge Dictionary editors or of Cambridge University Press or its licensors.
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