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Princípios de Contabilidade: Custo Histórico

  • Nota de Estudos
  • Rever Tópicos
    Enizakieoniso A.
    NG
    Enizakieoniso A.

    The cost at which they are acquired; what about a situation where an equipment is imported what is capture as the Historical cost does it include the cost of shipping it in?

    KARUN C.
    IN
    KARUN C.

    according to this items should be recorded at the price at which they are purchase or accured nore at there current market price

    Rose R.
    PG
    Rose R.

    All items are recorded at the original cost, i.e. the cost at which they were acquired.

    Mira M.
    EG
    Mira M.

    the cost at which they were acquired.

    Alice V.
    US
    Alice V.

    Profit is Income - Expenses. If you have higher expenses, it will show a lower profit, which would be FALSE because the cost of the item wasn't recorded in the books at the proper price. IF you depreciate an item and use a higher value than what you paid for it then you are then getting a higher depreciation expense, which is also FALSE. In summary, overreporting expenses is not ethical and is a breach of accounting principles. Overstated expenses means you will have underreported income. Use the cost you paid for an item.

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