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Keywords: historical cost
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Journal Articles
Journal Articles
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...