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سیاسی و روابط بین الملل::
ارزیابی هزینه تاریخی
44 The two basic approaches to accounting practice are fair value accounting (FVA) and historical cost accounting (HCA).
FVA requires that balance sheets of entities list their assets and liabilities at (estimated) current market prices; HCA lists assets and liabilities at the prices paid or received for them at the time of acquisition or sale.
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