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replacement cost accounting

Title English: 
replacement cost accounting
Definition English: 
An accounting system that values assets and liabilities according to their replacement cost rather than their historical cost. Replacement cost accounting incorporates the effects of changing prices and the resultant changing values of the items that are listed in a firm's financial statements.
Title Arabic: 
محاسبة تكاليف الاستبدال
Synonym Arabic: 
محاسبة تكاليف الإحلال
المجال الأحصائي: 
Economic Development
الموضوع: 
Economic Statistics
InformationType: 
Term
SourceSymbol: 
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