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Module 1: Princípios de contabilidade

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Princípios de Contabilidade: Custo Histórico

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Accounting - Accounting Principles: Historical Cost

Historical Cost

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

Breach: Property owned by the business is shown at the higher market value rather
than for the amount at which it was originally acquired.

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