Historical Costs or Fair Value in Accounting: Impact on Selected Financial Ratios
In this thesis, we will be studying two asset measurement and valuation techniques non-current assets of companies, which are historical cost and fair value accounting. We study the implication of each technique and the resonating effect on the financial ratios, profitability and the gearing of comp...
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2016
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| Online Access: | https://eprints.nottingham.ac.uk/37376/ |