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Identification of the opportunity cost in accounting

Summary/Abstract: The purpose of this article is to present the sources of opportunity costs and their determination by means of measurements used in financial accounting. The article consists of three parts. The first part discusses the sources of opportunity costs. Then reasons are indicated for not taking into account the opportunity costs in the analysis for decision-making. The main aim of the article is to identify the opportunity costs in the context of impairment of assets, goodwill, interest rates of assets and pricing decisions.

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