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The reasons the promotion of alternative accounting models to historical cost did not succeed include:
Group Development Process
A sequence of stages that a group goes through from formation to maturity, including forming, storming, norming, performing, and adjourning.
Cement
A binding material, often used in construction, made by grinding calcined limestone and clay to a fine powder which hardens when mixed with water.
Quarries
Open-pit mining operations where stone, limestone, marble, or other materials are excavated for building and decorative uses.
Mudcracks
Cracks in clay-rich soil or sediment that occur as it dries, typically indicating past water presence.
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