historical cost - significado y definición. Qué es historical cost
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Qué (quién) es historical cost - definición


Historical cost         
ORIGINAL MONETARY VALUE OF AN ITEM
Accounting cost; Historic cost; Historical Cost concept; Historical cost accounting; Historic cost accounting; Stable measuring unit assumption; Nominal monetary units; Amortized cost
In accounting, an economic item's historical cost is the original nominal monetary value of that item.IFRS - Framework for the Preparation and Presentation of Financial Statements, paragraph 100, IASC Historical cost accounting involves reporting assets and liabilities at their historical costs, which are not updated for changes in the items' values.
Cost, Texas         
HUMAN SETTLEMENT IN TEXAS, UNITED STATES OF AMERICA
Cost, TX
Cost is an unincorporated community in Gonzales County, Texas, United States. According to the Handbook of Texas, the community had an estimated population 62 in 2000.
Cost reduction         
PROCESS USED BY COMPANIES TO REDUCE THEIR COSTS AND INCREASE THEIR PROFITS
Cost-cutting; Cost cutting; Cost saving; Cost-saving
Cost reduction is the process used by companies to reduce their costs and increase their profits. Depending on a company’s services or products, the strategies can vary.
Ejemplos de uso de historical cost
1. The IMF‘s total gold holdings are valued on its balance sheet at about $' billion on the basis of historical cost.
2. Those developments are reflected in the rapid growth of U.S. direct financial services investment in Japan, which has grown from $6Yi billion in 1''4 to more than $38 billion last year on a historical cost basis.