BUSINESS AND COMPETITION|accounting · FINANCE · TRADE|marketing|preparation for market
- cuntasaíocht chostas reatha Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- Zeitwertsprinzip | auf Wiederbeschaffungskosten beruhende Methodik der Kostenrechnung | Gegenwartswertprinzip
- de
- current cost accounting | current cost value accounting | current value accounting | CCA
- en
- Sainmhíniú the method of accounting which records a company's costs and revenues after taking into account changes in prices affecting those items and the value of assets at current replacement cost; in arriving at profit, the charge against income for stocks consumed and fixed assets used is based on current replacement costs and not on out-of-date and irrelevant historical costs; similary, the Balance Sheet shows up-to-date values in place of historical values Tagairt Dict.of Accounting,Collin-Joliffe,1992 ;T/921/76,7