historical cost


historical cost
 историческая стоимость; фактическая стоимость приобретения активов; стоимостная оценка, принятая в бухгалтерском учете для отражения приобретения актива и его движения вплоть до момента выбытия также наз. стоимостью ([lang name="English"]cost), первоначальной стоимостью ([lang name="English"]original cost), стоимостью приобретения ([lang name="English"]acquisition cost); в системах учета некоторых стран отступают от принципа стоимости (исторической), используют для оценки активов текущую стоимость на дату составления отчетности.

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

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  • Historical cost — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • historical cost — Describes the accounting cost carried in the books for a current cost of the item. Bloomberg Financial Dictionary * * * historical cost historical cost ➔ cost1 * * *    The original cost of a company s assets, as distinct from replacement cost. * …   Financial and business terms

  • Historical Cost — A measure of value used in accounting in which the price of an asset on the balance sheet is based on its nominal or original cost when acquired by the company. The historical cost method is used for assets …   Investment dictionary

  • historical cost — noun 1. : a cost computed after production from records made concurrently with various steps of production contrasted with predetermined cost and standard cost 2. : the value at which a capital asset is recorded on the books representing the… …   Useful english dictionary

  • historical cost — A method of valuing units of stock or other assets based on the original cost incurred by the organization. For example, the issue of stock using first in first out cost or average cost charge the original cost against profits. Similarly, the… …   Accounting dictionary

  • historical cost — įsigijimo savikaina statusas T sritis Gynyba apibrėžtis Išlaidos, kurios turto įsigijimo atveju registruojamos tikrąja įsigijimo verte, o įsipareigojimo atveju – laukiama būsimojo atsiskaitymo verte. atitikmenys: angl. historical cost ryšiai:… …   Lithuanian dictionary (lietuvių žodynas)

  • historical cost — The value of a unit of stock or other asset calculated on the basis of the original cost to the organization of purchasing or manufacturing it, rather than on the basis of its current value to the organization. Compare current cost …   Big dictionary of business and management

  • historical cost — In accounting, acquisition or original cost; e.g. original construction cost of building …   Black's law dictionary

  • historical cost — In accounting, acquisition or original cost; e.g. original construction cost of building …   Black's law dictionary

  • historical cost — The unadjusted, original *cost of purchasing an *asset or an item of inventory …   Auditor's dictionary

  • Historical Cost — historische Anschaffungskosten oder Herstellungskosten, ⇡ Conceptual Framework …   Lexikon der Economics