The best replacement for historical cost is fair value.

The best alternatives to historical cost are rated as following:
★★★★★  fair value
★★★★★  current cost
★★★★  market value
★★★  fair value accounting
★★★  fair market value
★★★  replacement cost
★  mark to market
★  book value
★  current value
★  fmv
★  amortized cost
★  market value accounting
★  current cost accounting
  present value
  fair value ifrs
  going concern
  actual cost
  current market value
  revaluation

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historical cost
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