Contributions to International Accounting Standards

Name: Contributions to International Accounting Standards
Brand: Our Knowledge Publishing
Availability: OutOfStock
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By Mulazzani, Ana R. S.

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Description

This paper starts from the relationships between the asset measurement requirements recommended in international accounting standards, especially the calculation of asset carrying costs, and the artifacts provided by the Total Cost of Ownership (TCO) concept. The overall objective is to show the application of the TCO concept as an asset measurement artifact in the calculation of carrying costs. An important challenge in applying the concept of ownership cost is calculating its value, given that to achieve this, cost calculation methodologies and the consequent approach of apportioning values must be applied. This research is a conceptual essay based on bibliographic research, formulating an indicative example of the application of the TCO concept to asset measurements, seeking contributory artifacts for the necessary measurements. The objective was achieved by illustrating the concept of TCO applied to two qualified assets (fine wines), identifying the cost of purchasing, producing, storing, and marketing fine wines, using ABC costing as a means of allocating costs.

Product details

Binding:: Paperback
Number of Pages:: 84
Release Date:: 2025-09-01
Publication Date:: 2025-09-01
Publisher:: Our Knowledge Publishing
Languages:: Original: English
ISBN10:: 6208469740
ISBN13:: 9786208469740
GPSR Manufacturer Reference:: [email protected]
Weight:: 143 g
Height:: 150 cm
Width:: 220 cm
Thickness:: 6 cm

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