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The Capital Maintenance Concept Underlying the Traditional Historical Cost System

Question 61

Multiple Choice

The capital maintenance concept underlying the traditional historical cost system is maintaining intact:


A) the purchasing power of equity at the beginning of the period.
B) the realisable value of equity at the beginning of the period.
C) the current value of equity at the beginning of the period.
D) the dollar value of equity at the beginning of the period.

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