Devaluated cost: nature, significance and necessity of its use in accounting

The article presents theoretical and practical issues of applying devaluated cost in accounting. The author has revealed the nature and significance of devaluated cost in assessing assets and liabilities. The author on the basis of critical analysis of the content of this concept, presented in the d...

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Bibliographic Details
Main Author: D. R. Lapin
Format: Article
Language:Russian
Published: Siberian State Automobile and Highway University 2017-08-01
Series:Вестник СибАДИ
Subjects:
Online Access:https://vestnik.sibadi.org/jour/article/view/135
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