College of Economics and Trade Management of Hunan University, China.
Biography
Doan Van Dinh1, Department of Economics and Because information on financial reports play an important role in managers and investors to analyze the accounting data give reliable results, and this information Results as a basis for making management decisions or investing in the stock market. As we see, historical cost is determined the initial value of investment securities Trade Management of Hunan University, China, and Faculty of Finance and Banking of the Industrial University of Ho Chi Minh City, Vietnam