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Cost may include the cost of borrowing to finance construction if this policy is consistently adopted. The historical cost is then depreciated: it is systematically reduced to the recoverable amount, over the estimated useful life of the asset, to reflect the asset's usage. The depreciation (reduction of historical cost) is charged to expense. [5]
Historic recurrence is the repetition of similar events in history. [a] [b] The concept of historic recurrence has variously been applied to overall human history (e.g., to the rises and falls of empires), to repetitive patterns in the history of a given polity, and to any two specific events which bear a striking similarity. [4]
Historical cost principle: requires companies to account and report assets' and liabilities' acquisition costs rather than fair market value. This principle provides information that is reliable (removing opportunity to provide subjective and potentially biased market values), but not very relevant. Thus there is a trend to use fair values.
These are some approaches through which family history can be viewed: Ancient history : the family in ancient times until the Early Middle Ages. Anthropology: the family in cultural context. Archaeology: the study of the family culture. Art history: the family representation in visual art. Chronology: the science of localizing family/events in ...
Journal of Family History is a resource for scholars who are interested in the history of the family over the past three decades. The journal provides a forum for international research on family, kinship and population. [4] Journal of Family history focuses on work from different perspectives such as gender, race and culture. [5]
The principle of "respect des fonds" and of "original order" was adopted in Belgium and France about 1840 and spread throughout Europe during the following decades. [15] Following the rise of state-run archives in France and Prussia , the increasing volume of modern records entering the archive made adherence to the manuscript tradition ...
In this sense, history is what happened rather than the academic field studying what happened. When used as a countable noun, a history is a representation of the past in the form of a history text. History texts are cultural products involving active interpretation and reconstruction. The narratives presented in them can change as historians ...
In accounting, the cost principle is part of the generally accepted accounting principles. Assets should always be recorded at their cost, when the asset is new and also for the life of the asset. Assets should always be recorded at their cost, when the asset is new and also for the life of the asset.