Historical cost and conservatism are joint adaptations that help identify opportunity cost
Year of publication: |
2019
|
---|---|
Authors: | Basu, Sudipta ; Waymire, Gregory B. |
Published in: |
Accounting, Economics, and Law : AEL ; a convivium. - Berlin : De Gruyter, ISSN 2152-2820, ZDB-ID 2629308-0. - Vol. 9.2019, 1, p. 1-13
|
Subject: | conservatism | discovery process | historical cost | knowledge problem | opportunity cost | Opportunitätskosten | Opportunity cost | Theorie | Theory | Kostenrechnung | Cost accounting |
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