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1-2 of 2
Keywords: historical cost
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Journal Articles
Revised Model for Presentation in Statement(s) of Financial Performance: Potential Implications for Measurement in the Conceptual Framework
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2016) 30 (4): 485–498.
Published: 01 December 2016
..., reported UGLs will reverse to zero over time, limiting relevance. This analysis supports measurement of financial assets and investment properties at fair value and provides a potential basis for measuring other assets and liabilities at historical cost. I thank Jeffrey Hales (co-editor), Mary Huydic...
Journal Articles
Measurement in Financial Reporting: The Need for Concepts
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2014) 28 (2): 331–352.
Published: 01 June 2014
... is more consistent with existing concepts than either modified or unmodified historical cost. Although unmodified historical cost is consistent with some concepts, modified historical cost—which is widely used today—largely is not. Also, aggregate amounts, such as total assets and total liabilities based...