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Date Posted: 22:49:38 04/12/01 Thu
Author:
Subject: NRV 是否違反了HISTORICAL COST 和 GOING CONCERN CONCEPT?

NRV 是否違反了HISTORICAL COST 和 GOING CONCERN CONCEPT?
根據這兩條CONCEPT,我們應以我們買ASSETS時的COST來入那ASSETS
的帳,我們又肯定公司會繼續經營下去,那麼我們應不用理會ASSTES
的NET REALIZABLE VALUE 才對,但為何我們會以COST 和 NET REALIZABLE VALUE 兩者最低者為貨物的價值?
這不是違反了這兩條PRINCIPLE嗎?

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