Results 31 to 40 of about 111,511 (303)

Accounting Support for the Audit of Intangible Assets of Agricultural Formations [PDF]

Облік і фінанси
The digital transformation of the agricultural sector and the growing role of innovations in production processes actualize the issues of accounting and auditing of intangible assets of agricultural enterprises in Ukraine.
Yuliia Nehoda
doaj   +1 more source

Analytical assessment of the customer capital of the world's leading companies

Економіка, управління та адміністрування, 2020
On the example of 100 U.S. stock market leaders’ reporting the issues of the availability and level of disclosure of information on intangible assets that characterize customer capital are investigated.
T.O. Zavalii
doaj   +1 more source

Current state and trends of development of organizational and methodical support of intangible asset accounting

Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2020
The article identifies contemporary problematic aspects of information management of intangible assets at the enterprise. Today there is an urgent problem that most of intangible assets are not reflected in the reporting of the enterprise, and this, in ...
I.V. Fedorova
doaj   +1 more source

Balancing of the chosen intangible fixed assets according to the Czech accounting legislation, German accounting systems and international accounting standards

Agricultural Economics (AGRICECON), 2008
The paper deals with the comparison of intangible fixed assets, especially in the area of determination, evaluation as at the date of the accounting transaction, closing date and possibilities of depreciation according to the Czech accounting legislation,
P. Svoboda
doaj   +1 more source

ACCOUNTING IMPLICATIONS OF THE MEASUREMENT AND RECOGNITION OF INTANGIBLE ASSETS [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2023
The immaterial world has always aroused people's interest because being intangible, it is often considered enigmatic and in addition has major effects, sometimes vital for those with whom it interacts. Firms own both tangible and intangible assets that
BĂNUȚĂ MARIANA, GÂDOIU MIHAELA
doaj  

Access to Finance and Innovation in the Canadian Food Processing

Agribusiness, EarlyView.
ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley   +1 more source

VALUATION OF INTELLECTUAL CAPITAL BASED ON BARUCH LEV’S KNOWLEDGE CAPITAL EARNINGS METHOD [PDF]

Annals of the University of Oradea: Economic Science, 2019
In the scope of the present study, I deal with intangible assets and present those intangible assets that are accountable by the Hungarian accounting system and international financial reporting standards.
HAMAD Mirjam
doaj  

METHODOLOGY OF AN ASSESSMENT OF RESULTS OF INTELLECTUAL ACTIVITY

Статистика и экономика, 2016
The methodological bases of an assessment of the results of research, development and technological works and intangible assets are given in the article. A special attention is paid to the problems of formation of fair value of such assets for clients of
Larisa I. Egorova, Elizaveta S. Sokolova, Galina V. Shadrina   +2 more
doaj   +1 more source

Mapping the Innovation DNA of Agribusiness Firms: A Multi‐Method Analysis of Strategic Capabilities and Performance

Agribusiness, EarlyView.
ABSTRACT Innovation is essential for competitiveness in agribusiness facing dynamic environments. This study examines how market orientation, marketing, relational, and social capabilities influence innovation performance. Using data from 751 Spanish firms and a multi‐method approach that integrates Structural Equation Modeling (PLS‐SEM), Necessary ...
Beatriz Corchuelo Martínez‐Azúa, Alvaro Dias   +1 more
wiley   +1 more source

The Geography of Success: A Spatial Analysis of Export Intensity in the Italian Wine Industry

Agribusiness, EarlyView.
ABSTRACT This paper investigates the paradox of how Italy's fragmented, SME‐dominated wine industry achieves global export success. Moving beyond purely firm‐centric explanations, we test whether export intensity is spatially dependent, clustering geographically in regional ecosystems.
Nicolas Depetris Chauvin, Jonas Di Vita
wiley   +1 more source