historical cost system

  • 81Okishio's theorem — is a mathematical theorem formulated by Japanese economist Nobuo Okishio. It has had a major impact on debates about Marx s theory of value. Intuitively, it can be understood as saying that if one capitalist raises his profits by introducing a… …

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  • 82П — Пааше индекс [Paasche price index] Пагамент (Payment in cash) Пай (share, stock, stake) Пакет акций (interest, stock ) Пакетный множитель (blockage factor) …

    Экономико-математический словарь

  • 83Secondary education — is the stage of education following primary education. Secondary education includes the final stage of compulsory education and in many countries it is entirely compulsory. The next stage of education is usually college or university. Secondary… …

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  • 84Audit — For other uses, see Audit (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management  …

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  • 85Certified Public Accountant — Not to be confused with Certified Accountant. Not to be confused with Certified Practising Accountant. Certified Public Accountant (CPA) Type Qualified accountants Industry Accounting and Finance Founded United States Headquarters United States …

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  • 86Ivar Kreuger — Match King redirects here. For the 1932 film about Kreuger, see The Match King. Ivar Kreuger Ivar Kreuger c. 1920 Born March 2, 1880(1880 03 02) Kalmar, Sweden …

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  • 87Accountancy — [http://dictionary.reference.com/browse/accountancy , dictionary.com] or accounting is the measurement, statement, or provision of assurance about financial information primarily used by lenders, managers, investors, tax authorities and other… …

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  • 88Balance sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …

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  • 89Mergers and acquisitions — Merger redirects here. For other uses, see Merge (disambiguation). For other uses of acquisition , see Acquisition (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis …

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  • 90Valuation (finance) — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …

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