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Übersetzungen für „historical cost“ im Englisch » Polnisch-Wörterbuch (Springe zu Polnisch » Englisch)

historical cost SUBST WIRTSCH

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Englisch
The cost of sales is $100, being the historical cost of the asset.
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There is no empirical evidence that using historical cost accounting will calm the investors.
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Two measurements of the value of capital exist: capital at historical cost and capital at market value.
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In some cases, historical cost accounting didn't apply because there was little trading cost, (e.g. an interest-rate swap contract).
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Assets such as machinery can not be replaced at their historical cost but must be purchased at the current market value.
en.wikipedia.org
Historical cost is the original cost of an asset at the time of purchase or payment.
en.wikipedia.org
If a business uses a 20-year old property which it owns, depreciation on a historical cost basis might be insignificant.
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The lack of transparency by using historical cost accounting may make matter worse.
en.wikipedia.org
The rate of profit would be overestimated using lower historical cost for computing the value of capital invested.
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Net book value of an asset is basically the difference between the historical cost of that asset and its associated depreciation.
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