Browsing by Subject "Cost--Control"
Now showing items 1-3 of 3
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A comparative study of difficulties in accounting preparation and judgement in agriculture using fair value and historical cost for biological assets valuation
(Revista de Contabilidad: Spanish Accounting Review. Vol. 15, nº 1 (2012), pág. 109-142, 2012-01)This paper presents empirical research comparing the accounting difficulties that arise from the use of two valuation methods for biological assets, fair value (FV) and historical cost (HC) accounting, ... -
Fair value versus historical cost-based valuation for biological assets: predictability of financial information
(Revista de Contabilidad: Spanish Accounting Review. Vol. 14, nº 2 (2011), pág. 87-113, 2011-08)There is an intense debate on the convenience of moving from historical cost (HC) toward the fair value (FV) principle. The debate and academic research is usually concerned with financial instruments, ... -
The influence of the trade-off between profitability and future increases in sales on cost stickiness
(Estudios de Economía. Vol. 44, No.1 (2017), pág. 81-104, 2017-06)This study analyses cost stickiness under the dilemma between current profitability and future sales increase. When activity decreases firms are faced to keep profitability adjusting resources, while ...