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Number of Pages 4
This research paper: This 4 page paper discusses the statement that “despite its’ limitations, the principle of historical cost is still used in accounting”. The paper makes reference to the departure form historical costing with the use of revaluation and asset impairment regulations and the way in which historical cost may also be seen to support other conventions such as matching and prudence. The bibliography cites 5 sources.
File: TS14_TEhiscost.rtf
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