Historical l cost历史成本
historical-cost rules实际成本惯例
historical-cost statements按实际成本计算的报表英语
historical-cost statement[会计] 按实际成本计算的报表
historical standard cost历史标准成本
Historical sunk cost历史沉淀成本
historical-cost rules detail实际成本惯例
modified historical-cost accounting改进的历史成本会计
historical-cost rules revenue recognition确定营业收入的实际成本规则英语
Fair value accounting information that has relevance is that people in favor of the fair value measured at historical cost to replace the main reason.
公允价值计量会计信息所具有的相关性是人们赞成以公允价值计量取代历史成本计量的主要原因。
The positive literatures from abroad showed that the volatility of fair-value earning was significantly larger than that of historical cost earning, so there was no explanation associated with the above-mentioned no significant difference.
国外的实证研究均证明了公允价值盈余的波动性比原始成本盈余的波动性要大,因而不存在对两者波动性没有显著差异的解释。
参考来源 - 公允价值计量的风险相关性研究