Results 11 to 20 of about 1,690,614 (302)
On the Diversification of Fixed Income Assets [PDF]
Risks, 2022 This article introduces a new approach for dealing with the diversification/concentration risk of fixed income assets. Because Government bonds, corporate bonds, and mortgage backed securities constitute a large proportion of the assets of institutional ...
Olivier Le Courtois
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Accounting Policy for Accounting for Fixed Assets in accordance with the RAS Draft “Fixed Assets”
Учёт. Анализ. Аудит, 2019 For the reporting for 2019 and further periods it is planned to put into practice the Federal Accounting Standard (FSA) “Fixed Assets”. The draft standard was then revised to take into account the results of examination of the Council on Accounting ...
VALENTINA A. Sitnikova
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THE PROBLEMS OF FIXED ASSETS CLASSIFICATION FOR ACCOUNTING
Aktualʹnì Problemi Rozvitku Ekonomìki Regìonu, 2016 This article provides a critical analysis of research in accounting of fixed assets; the basic issues of fixed assets accounting that have been developed by the Ukrainian scientists during 1999-2016 have been determined.
Sophiia Kafka
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Financial accounting instruments streamlining the process of fixed assets managing in an enterprise
Nowoczesne Systemy Zarządzania, 2019 The management of fixed assets in an enterprise has a direct impact on the achieved economic and financial results. Business managers use various instruments streamlining this process.
Anna KUCZYŃSKA-CESARZ
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FEATURES OF LOAN SECURITY FOR THE REPRODUCTION OF FIXED ASSETS FOR AGRICULTURAL PURPOSES [PDF]
Baltic Journal of Economic Studies, 2018 The purpose of the article is to justify features of credit support for reproduction of basic agricultural products. It is shown that the modern financial system of Ukraine is in a state of prolonged decline, the output of which depends on the innovation
Yuliia Aleskerova +2 more
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Хабаршысы. Экономика сериясы, 2019 The authors systematized the theoretical concepts of reproduction of fixed assets, pro-posed to identify the concepts of the theory of the reproduction process, their interaction and difference in the form of a scheme of interaction of the ...
L.A. Latysheva +2 more
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ACCOUNTING AND TAX ASPECTS REGARDING DEPRECIATION OF PROPERTY, PLANT AND ASSETS [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2022 Business units use property, plant and equipment and intangible. Property, plant and equipment are assets that generate future economic benefits and are held for more than one year.
CIUMAG MARIN, CIUMAG ANCA
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FIXED ASSETS AS AN ELEMENT OF THE PRODUCTION POTENTIAL OF THE AGRICULTURAL SECTOR IN REGIONS [PDF]
Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development, 2022 The purpose of the study is to assess the current state of fixed assets of the agricultural sector in the Penza region and their use. The information resources were the results of scientific research by leading scientists in the field of the use of fixed
Olga LAVRINA +3 more
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Upward Revaluation of Fixed Assets [PDF]
, 2006 Under the U.S. GAAP, fixed assets are reported at their book values which are derived by deducting accumulated depreciation from the original cost. Companies are allowed to write down their fixed assets if the value of the fixed assets is impaired.&
Wang, Zhemin
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COMPARATIVE ANALYSIS OF FIXED ASSETS ACCOUNTING IN THE LOGISTICS COMPLEX BY ISFO AND RSA
Вестник Российского экономического университета имени Г. В. Плеханова, 2018 The article provides comparative analysis of provisions of the Russian accounting standards and international finance accounting standards concerning fixed assets recording.
Andrey P. Garnov, Viktoriya Yu. Garnova
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