Underthehistoricalcostbasisofaccounting,assetsandliabilitiesarerecordedattheirvalueswhenfirstacquired.Theyarenotthengenerallyrestatedfor ...,,2023年12月28日—Historicalcostincludesthepurchasepriceofanasset,plusanyothercostsincurredtobringtheassett...
Historical Cost Principle
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Thehistoricalcostprinciplemeansthatbusinessesrecordtheoriginalcostofanassetontheirbalancesheetinsteadofitscurrentmarketvalue.Putsimply, ...
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