Финансы: теория и практика, 2020 The subject of the study is the expansion multiplier as a quantitative characteristic of the depreciation expansive effect in models of the extended reproduction of fixed assets.
L. A. Antonov
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Replacement cost depreciation and cash flow requirements
South African Journal of Business Management, 1990 In this article a framework is developed to test whether depreciation based on replacement cost meets cash flow requirements. It also indicates both the extent to which depreciation based on replacement cost can be linked to depreciation based on ...
R. C. Doenges +2 more
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Review of the material and technical potential of organizations engaged in research and development
RUDN Journal of Economics, 2020 Realizing nations innovative potential is essential for their economic development and global competitiveness. The purpose of this article is to analyze the material and technical potential of the research and development sector.
Daria V. Lebedeva
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Retention Rates, Re-investment and Depreciation in European Office Markets [PDF]
The retention rate of a company has an impact on its earnings and dividend growth. Lease structures and performance measurement practice force real estate investment managers to adopt full distribution policies.
Andrew Baum, Neil Turner
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Relationship between Accounting Depreciation and Economic Depreciation and The Role of Conservative Reporting of Depreciation on Inside Information [PDF]
مطالعات تجربی حسابداری مالی, 2011 In this study the relationship between accounting depreciation and economic depreciation has been studied. If the equality of accounting depreciation and economic depreciation is demonstrated, it is expected to be a negative and statistically significant
Mahdi Bahar Moghadam, Mahnaz Salari
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ISSUES AND MECHANISMS OF COMPANY’S INTERNAL INVESTMENT SOURCES FORMATION IN KEMEROVO REGION AGRO-INDUSTRIAL COMPLEX ENTERPRISES [PDF]
Техника и технология пищевых производств, 2017 One of the main goals of the companies is to form and sustain their competitive advantage for a long time. However, this can be possible if the company raises quality level, implements innovative technologies to reduce costs and enters new markets.
Zotov V.P. +4 more
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Production, 1998 Os imóveis possuem grande durabilidade, e no decurso de sua vida útil, sofrem diminuições de qualidade, devidas ao uso e à desatualização funcional. Estas perdas levam à progressiva redução do valor que o imóvel atinge no mercado.
Marco Aurélio Stumpf Gonzalez
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The Amount of Go-togetherness of the Depreciation Provisions in the Direct Taxes Act with the Actual Depreciation Expense of Depreciable Assets [PDF]
مطالعات تجربی حسابداری مالی, 2006 In Iran, most of the time, companies prepare their financial statements merely according to the provisions of depreciation in the direct taxes act. It seems that, in some cases, these statements are not based on accounting principles.
Gholamhossein Mahdavi +1 more
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Divergence within IFRS adoption: the case of depreciation practices of listed banks in Bangladesh [PDF]
The Indonesian Accounting Review, 2020 Comparability is one of the qualitative characteristics of financial statements prepared in compliance with the International Financial Reporting Standards (IFRS).
Mezbah Uddin Ahmed
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Ciência Rural: This study analyzed the performance of five depreciation methods (straight-line, exponential depreciation method, sum-of-the-years’-digits, inverse sum-of-the-years’-digits, and sinking fund) applied to three models of agricultural tractors over a ten ...
Gustavo Freitas Bastos Silva +5 more
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