Alternative accounting rules provide methods to value certain assets that deviate from the historical-cost convention, including current cost valuation of intangible assets, market value inclusion for tangible fixed assets, and flexible valuation bases for investments.
A comprehensive examination of the Modified Historical-Cost Convention, including its history, applications, types, key events, importance, and related terms.
The presentation of financial information prepared on different bases in a columnar format to facilitate understanding by the user.
