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~subject:"Opportunitätskosten"
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Opportunitätskosten
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Accounting, Economics, and Law : AEL ; a convivium
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1
The social value of FASB
Waymire, Gregory B.
;
Basu, Sudipta
- In:
Accounting, Economics, and Law : AEL ; a convivium
12
(
2022
)
2
,
pp. 153-180
Persistent link: https://www.econbiz.de/10013261776
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2
Historical Cost and Conservatism are Joint Adaptations that Help Identify Opportunity Cost
Basu, Sudipta
-
2018
Braun (this issue) argues that the traditional accounting principles underlying the revenue-expense approach such as Historical Cost and Conservatism are ecologically rational in that they help organizations survive better in uncertain economic environments. More importantly, he argues that the...
Persistent link: https://www.econbiz.de/10012932036
Saved in:
3
Historical cost and conservatism are joint adaptations that help identify opportunity cost
Basu, Sudipta
;
Waymire, Gregory B.
- In:
Accounting, Economics, and Law : AEL ; a convivium
9
(
2019
)
1
,
pp. 1-13
Persistent link: https://www.econbiz.de/10012008219
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