Historical Cost Accounting Convention

Definition:

An accounting technique that values an asset for balance sheet purposes at the price paid for the asset at the time of its acquisition.

Investing Essentials


Copyright © 2011 Campbell R. Harvey, Professor of Finance, Fuqua School of Business at Duke University

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Realized volatility

Sometimes referred to as the historical volatility, this term usually used in the context of derivatives. While the implied volatility refers to the market's assessment of future volatility, the... Read More

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