Results 21 to 30 of about 12,821 (274)

YADNYA SEBAGAI PEMAKNAAN LAIN ATAS NILAI WAJAR HARTA AMNESTI PAJAK [PDF]

open access: yesJurnal Akuntansi Multiparadigma, 2017
: Yadnya is as a New Meaning of Fair Value on Tax Amnesty Asset. This study aims to offer a new meaning of fair value of tax amnesty assets disclosed. Fair value of assets is as a symbol “authority” government.
I Nyoman Darmayasa
doaj   +1 more source

Research on the allocation strategy of global carbon emission rights based on FAHP-EWM-TOPSIS [PDF]

open access: yesITM Web of Conferences, 2022
As a scarce public resource, carbon emission rights are essentially a new type of development rights. The rational allocation of limited carbon emission rights is crucial to international climate governance.
Gong Shihao, Shang Xiuwei, Zhou Bingqian
doaj   +1 more source

APPLICATION OF FAIR VALUE IN THE ACCOUNTING, CONTROL AND REPORTING FOR UKRAINE IN ACCORDANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики, 2021
One of the key and most controversial accounting and control issues is the measurement of the elements of financial statements. The question of determining the fair value of assets and liabilities is one of the most relevant in modern accounting ...
M. V. Dubinina   +2 more
doaj   +1 more source

GIS-Based Site Suitability Analysis for Solar Power Systems in Mongolia

open access: yesApplied Sciences, 2021
In this study, we employed a geographic information system (GIS)-based approach to identify sites suitable for large-scale solar photovoltaic (PV) power plant installations in Mongolia.
Uranchimeg Munkhbat, Yosoon Choi
doaj   +1 more source

Determining The Input Levels Used in Measuring Fair Value: Research Into BIST Companies

open access: yesMuhasebe Enstitüsü Dergisi, 2023
The primary purpose of this study is to present the general view of the reported assets and liabilities of the companies operating in the financial institutions sector by using the fair value hierarchy levels.
Rümeysa Atıcı
doaj   +1 more source

Differences in the Reliability of Fair Value Hierarchy Measurements: A Cross-Country Study [PDF]

open access: yesJournal of Finance and Accounting, 2020
Prior research suggests there are significant differences in how investors perceive the reliability of fair values. An unaddressed question in this stream of research is whether cross-country differences in institutional factors can mediate differences in reliability for the fair value hierarchy measurements. We contribute to the research on fair value
LIM, Chu Yeong   +2 more
openaire   +1 more source

Building within planetary boundaries: moving construction to stewardship

open access: yesBuildings & Cities, 2023
The consumption of materials and energy for construction is a serious challenge to contain global warming below 2°C. Growing population, increasing per capita floor areas, more frequent extreme weather events and related repair needs, and rising sea ...
Matti Kuittinen
doaj   +1 more source

Developing a Model of Incentives for Creating and Implementing Industrial Coexistence Networks in Iranian Pharmaceutical Companies [PDF]

open access: yesTaṣvīr-i salāmat, 2021
Background and Objectives The goal of industrial coexistence is accessing cheaper resources, avoiding disposal costs or making extra profit from selling by-products. As far as the environment is concerned, its benefits include less consumption of natural
Ebrahim Sepehri Shafigh   +2 more
doaj   +1 more source

PENGARUH AKUNTANSI NILAI WAJAR TERHADAP MANAJEMEN LABA: PERAN MODERASI STATUS PERUSAHAAN DALAM INDEKS SAHAM SYARIAH INDONESIA

open access: yesJurnal Ilmiah Akuntansi, 2018
ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui pengaruh nilai wajar (fair value) terhadap manajemen laba. Selain itu, penelitian juga bertujuan untuk mengetahui status perusahaan dalam Indeks Saham Syariah Indonesia (ISSI) dalam memoderasi
Maisya Pratiwi, Dodik Siswantoro
doaj   +1 more source

APPLICATIONS OF FAIR VALUE PRICING [PDF]

open access: yesChallenges of the Knowledge Society, 2019
The 2008 crisis prolonged and deepened divergences in fair value measurement as the most reliable and other measurement systems. The introduction of IFRS 13 contributed to improved results at the level 3 asset prices observed in companies operating on ...
Valentin Gabriel CRISTEA
doaj  

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