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historical cost principle (EN)
ordforbindelse

ordforbindelse “historical cost principle”

  1. historisk kostprisprincip (princippet om, at aktiver og forpligtelser registreres til deres oprindelige købspris snarere end deres nuværende markedsværdi)
    Due to the historical cost principle, the company listed its property at $1 million, even though its market value now reaches over $3 million.