instulate 发表于 2025-3-23 13:21:47
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Q. Guerrero,J. Guillén,R. Durán,R. Urgeleses have from time to time raised questions such as that asked in the United States by Middleditch in 1918: ‘Should accounts reflect the changing value of the dollar?’. Such questions have generally coincided with material rates of inflation. However, in recent history periods of relative monetary st遵循的规范 发表于 2025-3-24 11:10:05
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,Order Miliolida Delage et Hérouard, 1896, be constrained by the deficiencies of historical-cost accounting. The introduction of concepts of value into financial statements, as recommended by the Sandilands Committee,. implies a fundamental departure from the principle of historical cost. The objectivity of historical-cost measurements hasseruting 发表于 2025-3-25 02:10:27
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