Historical exchange rate

 

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Historical exchange rate

An accounting term that refers to the exchange rate in effect at the time an asset or liability is acquired.



Historical exchange rate

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Historical Cost Accounting Convention

Historical Cost Accounting Convention

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The range of price over which a security or a commodity has traded since listing on a exchange.


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A measure of the price changes of a security over a specific period of time. Defined as the standard deviation of the continuously compounded returns on the security. Sometimes referred to as 'historical volatility'.


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Describes the accounting cost carried in the books for a current cost of the item.




 
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