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HISTORICAL COST ACCOUNTING [1 record]
Record 1 - internal organization data 2017-01-03
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- historical cost accounting
1, record 1, English, historical%20cost%20accounting
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- historic cost accounting 2, record 1, English, historic%20cost%20accounting
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The traditional method of accounting in which data are expressed in terms of the number of units of currency in which a transaction originally took place. 3, record 1, English, - historical%20cost%20accounting
Record number: 1, Textual support number: 1 OBS
historic cost accounting: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 4, record 1, English, - historical%20cost%20accounting
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- comptabilité au coût d'origine
1, record 1, French, comptabilit%C3%A9%20au%20co%C3%BBt%20d%27origine
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- comptabilité au coût historique 1, record 1, French, comptabilit%C3%A9%20au%20co%C3%BBt%20historique
correct, feminine noun
- comptabilité à la valeur d'origine 2, record 1, French, comptabilit%C3%A9%20%C3%A0%20la%20valeur%20d%27origine
correct, feminine noun
- comptabilité en coûts historiques 2, record 1, French, comptabilit%C3%A9%20en%20co%C3%BBts%20historiques
correct, feminine noun
- méthode du coût historique 2, record 1, French, m%C3%A9thode%20du%20co%C3%BBt%20historique
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode de comptabilité traditionnelle dans laquelle la valeur attribuée aux postes des états financiers (ou comptes) est fondée sur les coûts historiques plutôt que les coûts actuels ou tout autre valeur, sans tenir compte des effets des variations de prix depuis la date des opérations ou des faits ayant donné lieu à la constatation de ces coûts historiques dans les comptes. 2, record 1, French, - comptabilit%C3%A9%20au%20co%C3%BBt%20d%27origine
Record number: 1, Textual support number: 1 OBS
comptabilité au coût d'origine; comptabilité au coût historique : termes extraits du «Glossaire de l’économie» et reproduits avec l’autorisation de l’Organisation de coopération et de développement économiques. 3, record 1, French, - comptabilit%C3%A9%20au%20co%C3%BBt%20d%27origine
Record 1, Spanish
Record 1, Textual support, Spanish
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