For the present, accountancy in China makes a lot of studies on the information content of historical accounting information.

目前，国内会计界对历史性会计信息的信息含量研究得比较多，相反对预测性会计信息的研究比较少。

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Under new accounting rules adopted by the Banks and brokerages, some liabilities are valued at market prices instead of being recorded at their historical cost.

根据这些银行和经纪公司采用的新会计准则，一些债务是根据市场价计算的，而不是按照历史成本计入。

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Historical cost is a more reliable accounting measure for assets than is market value.

相对于市场价格，历史成本是一种更可靠的会计计量标准。

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Because all banks except Bank of Tokyo-Mitsubishi have now chosen historical cost accounting, however, all will report capital levels greater than the 8% minimum.

ECONOMIST: Japanese banks

In March, it abandoned all vestiges of realistic accounting by allowing banks to value their massive share portfolios, whose worth counts towards their capital, at historical rather than current market prices.

ECONOMIST: Japanese banks