Cost Method Accounting

Cost Method Accounting is an investment accounting approach classified under equity method alternatives, wherein an investment is initially recorded at its acquisition cost and subsequently carried at that cost without adjustment for changes in the investee’s performance, distinguishing it from methods that reflect proportionate share of earnings or fair value fluctuations.

8

Publications

158

Citations

18

Authors

12

Institutions

Publications per year

2017–2026

1

Authors

18

  1. MP
    M. Prabhakar

    Indian Institute of Horticultural Research, India

    1 publications · 26 citations

    1

    h-index

  2. MD
    Maria D. Kennedy

    IHE Delft Institute for Water Education, Netherlands

    1 publications · 17 citations

    1

    h-index

  3. RD
    Raymond D. King

    University of Oregon, United States

    1 publications · 43 citations

    1

    h-index

  4. DS
    D. Sreenivasa Murthy

    Indian Institute of Horticultural Research, India

    1 publications · 26 citations

    1

    h-index

  5. MN
    Marc Nikitin

    Université d'Orléans, France

    1 publications · 21 citations

    1

    h-index

1–5 of 18

Venues

  1. Sustainability

    1 publications · 17 citations

    1

    h-index

  2. Accounting Horizons

    1 publications · 43 citations

    1

    h-index

  3. Library Management

    1 publications · 15 citations

    1

    h-index

  4. Journal of Horticultural Sciences

    1 publications · 26 citations

    1

    h-index

  5. Accounting Historians Journal

    AHJ · 1 publications · 21 citations

    1

    h-index

1–5