Accounting measurement issues: terminological aspect
Economic Annals-XXI: Volume 118, Issue 1-2, Pages: 70-73
Citation information:
Ivakhiv, I. О. (2012). Accounting measurement issues: terminological aspect. Economic Annals-XXI, 1-2, 70-73. https://ea21journal.world/index.php/ea-v118-20/
Yu. О. Ivakhiv
Accounting measurement issues: terminological aspect
Abstract. General theoretical issues of accounting measurement are highlighted in the article. Terminological inaccuracies and contradictions in using words «cost» and «value» as basic for particular accounting objects and elements of financial statements measurement are accentuated.
Keywords: Cost; Value; Measurement; Price; Accounting
InAccounting, Cost, Measurement, Price, Value
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