ENJELINA, Enjelina Simarmata; SIRAIT, Nadia Marintan; SIMANJUNTAK, Daniel Partogi; TAMPUBOLON, Dwiky Emanuel; ARUAN, Hicca Maria Gandi Putri. Accounting Recognition and Measurement Theory: A Conceptual and Empirical Comparison of Historical Cost and Fair Value. Golden Ratio of Data in Summary, [S. l.], v. 6, n. 3, p. 957–970, 2026. DOI: 10.52970/grdis.v6i3.2417. Disponível em: https://www.goldenratio.id/index.php/grdis/article/view/2417. Acesso em: 29 jul. 2026.