The abandonment of historical cost principle in favor of the concept of fair value

Detalhes bibliográficos
Autor(a) principal: Simões, Andreia Sofia Faria
Data de Publicação: 2010
Tipo de documento: Artigo
Idioma: por
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: https://doi.org/10.34624/ei.v0i2.6538
Resumo: Due to the last developments in the accounting’s world and the implementation of a new accounting system in Portugal, there are been several changes. The economy’s globalization has influenced the national accounting systems, due to their need to adapt to the international accounting standards, as a way to ensure greater consistency and comparability of information at international level. With the introduction of these standards, the fair value accounting gains relevance in the register of certain specific assets, rather than the valuation by historical cost. Currently there is a significant controversy over the use of the fair value due to the divergent opinions on its concept and measurement.
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spelling The abandonment of historical cost principle in favor of the concept of fair valueO abandono do princípio do custo histórico a favor do conceito de justo valorDue to the last developments in the accounting’s world and the implementation of a new accounting system in Portugal, there are been several changes. The economy’s globalization has influenced the national accounting systems, due to their need to adapt to the international accounting standards, as a way to ensure greater consistency and comparability of information at international level. With the introduction of these standards, the fair value accounting gains relevance in the register of certain specific assets, rather than the valuation by historical cost. Currently there is a significant controversy over the use of the fair value due to the divergent opinions on its concept and measurement.Com as recentes evoluções no mundo contabilístico e a aplicação de um novo sistema de normalização contabilística em Portugal, têm surgido várias mudanças. A globalização da economia tem influenciado os sistemas contabilísticos nacionais, em virtude da necessidade de adaptação destes às normas internacionais de contabilidade, como forma de garantir uma maior coerência e comparabilidade da informação a nível internacional. Com a introdução destas normas o justo valor ganha importância na valorização de certos activos específicos, em detrimento da valorização pelo custo histórico.Instituto Superior de Contabilidade e Administração da Universidade de Aveiro2010-01-01T00:00:00Zotherinfo:eu-repo/semantics/articleinfo:eu-repo/semantics/otherinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://doi.org/10.34624/ei.v0i2.6538oai:proa.ua.pt:article/6538Estudos do ISCA; No 2 (2010)Estudos do ISCA; n.º 2 (2010)1646-48500873-2019reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAPporhttps://proa.ua.pt/index.php/estudosdoisca/article/view/6538https://doi.org/10.34624/ei.v0i2.6538https://proa.ua.pt/index.php/estudosdoisca/article/view/6538/4822https://creativecommons.org/licenses/by/4.0/info:eu-repo/semantics/openAccessSimões, Andreia Sofia Faria2022-09-22T16:24:22Zoai:proa.ua.pt:article/6538Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T15:59:32.607871Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv The abandonment of historical cost principle in favor of the concept of fair value
O abandono do princípio do custo histórico a favor do conceito de justo valor
title The abandonment of historical cost principle in favor of the concept of fair value
spellingShingle The abandonment of historical cost principle in favor of the concept of fair value
Simões, Andreia Sofia Faria
title_short The abandonment of historical cost principle in favor of the concept of fair value
title_full The abandonment of historical cost principle in favor of the concept of fair value
title_fullStr The abandonment of historical cost principle in favor of the concept of fair value
title_full_unstemmed The abandonment of historical cost principle in favor of the concept of fair value
title_sort The abandonment of historical cost principle in favor of the concept of fair value
author Simões, Andreia Sofia Faria
author_facet Simões, Andreia Sofia Faria
author_role author
dc.contributor.author.fl_str_mv Simões, Andreia Sofia Faria
description Due to the last developments in the accounting’s world and the implementation of a new accounting system in Portugal, there are been several changes. The economy’s globalization has influenced the national accounting systems, due to their need to adapt to the international accounting standards, as a way to ensure greater consistency and comparability of information at international level. With the introduction of these standards, the fair value accounting gains relevance in the register of certain specific assets, rather than the valuation by historical cost. Currently there is a significant controversy over the use of the fair value due to the divergent opinions on its concept and measurement.
publishDate 2010
dc.date.none.fl_str_mv 2010-01-01T00:00:00Z
dc.type.driver.fl_str_mv other
info:eu-repo/semantics/article
info:eu-repo/semantics/other
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
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status_str publishedVersion
dc.identifier.uri.fl_str_mv https://doi.org/10.34624/ei.v0i2.6538
oai:proa.ua.pt:article/6538
url https://doi.org/10.34624/ei.v0i2.6538
identifier_str_mv oai:proa.ua.pt:article/6538
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://proa.ua.pt/index.php/estudosdoisca/article/view/6538
https://doi.org/10.34624/ei.v0i2.6538
https://proa.ua.pt/index.php/estudosdoisca/article/view/6538/4822
dc.rights.driver.fl_str_mv https://creativecommons.org/licenses/by/4.0/
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dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Instituto Superior de Contabilidade e Administração da Universidade de Aveiro
publisher.none.fl_str_mv Instituto Superior de Contabilidade e Administração da Universidade de Aveiro
dc.source.none.fl_str_mv Estudos do ISCA; No 2 (2010)
Estudos do ISCA; n.º 2 (2010)
1646-4850
0873-2019
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
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instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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