PERBANDINGAN BIAYA HISTORIS DAN NILAI WAJAR
AbstractBy using historical costing is considered will reduce the quality aspect of relevance, so that financial
statements can not be used in decision making, and therefore fair value appears to overcome the
disadvantages of historical cost. However, fair value can not be fully useful for decision making
because no reliability. Both the historical cost or fair value has advantages and disadvantages of each.
This debate because the historical cost is still used.
Keywords: historical cost, fair value, relevance