{"id":8564,"date":"2019-09-25T17:37:24","date_gmt":"2019-09-25T17:37:24","guid":{"rendered":"https:\/\/www.darian.ro\/?p=8564\/"},"modified":"2019-09-27T13:39:17","modified_gmt":"2019-09-27T13:39:17","slug":"historical-cost-vs-revaluation-risks-and-consequences","status":"publish","type":"post","link":"https:\/\/www.darian.ro\/en\/historical-cost-vs-revaluation-risks-and-consequences\/","title":{"rendered":"Historical cost vs. revaluation: risks and consequences"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-video fusion-youtube\" style=\"--awb-max-width:800px;--awb-max-height:450px;\"><div class=\"video-shortcode\"><div class=\"fluid-width-video-wrapper\" style=\"padding-top:56.25%;\" ><iframe title=\"YouTube video player 1\" data-src=\"https:\/\/www.youtube.com\/embed\/fRmsuMQEoy4?wmode=transparent&autoplay=0&oida=1\" width=\"800\" height=\"450\" allowfullscreen allow=\"autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture;\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" class=\"lazyload\" data-load-mode=\"1\"><\/iframe><\/div><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-text fusion-text-1\"><p>Entrepreneurs who focus exclusively on a substantial dividend level, use the historical cost as base for the valuation of assets. Those who want to accumulate capital for the development of the businesses use the revaluation model based on fair value. Effects: the first make profit for a period and then risks financial difficulties, the latter leave the company enough resources for capitalization \/ technological upgrading.<\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":8239,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[69],"tags":[],"coauthors":[690],"class_list":["post-8564","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-smart-facts-en"],"_links":{"self":[{"href":"https:\/\/www.darian.ro\/en\/wp-json\/wp\/v2\/posts\/8564","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.darian.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.darian.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.darian.ro\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.darian.ro\/en\/wp-json\/wp\/v2\/comments?post=8564"}],"version-history":[{"count":1,"href":"https:\/\/www.darian.ro\/en\/wp-json\/wp\/v2\/posts\/8564\/revisions"}],"predecessor-version":[{"id":8565,"href":"https:\/\/www.darian.ro\/en\/wp-json\/wp\/v2\/posts\/8564\/revisions\/8565"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.darian.ro\/en\/wp-json\/wp\/v2\/media\/8239"}],"wp:attachment":[{"href":"https:\/\/www.darian.ro\/en\/wp-json\/wp\/v2\/media?parent=8564"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.darian.ro\/en\/wp-json\/wp\/v2\/categories?post=8564"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.darian.ro\/en\/wp-json\/wp\/v2\/tags?post=8564"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.darian.ro\/en\/wp-json\/wp\/v2\/coauthors?post=8564"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}