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FIXING 'FIXED ASSETS'

The Accounting Review, 1957
Abstract The definitions related to fixed assets are listed in descending order of frequency of usage. The first definition is by far the most frequent, appearing just over one-half of the time. The least frequent definition appeared a little less than ten per cent of the time.
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Impairment of Assets (Fixed Assets and Goodwill)

2018
The aim of IAS 36—impairment of assets—is to make sure that an asset which will be not able to recover that amount is impaired. In this regard, IAS 36.1 makes clear that an asset is carried at more than its recoverable amount if its carrying amount exceeds the amount to be recovered through use or sale of the asset.
Martin Schwarzbichler   +2 more
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Tangible and intangible fixed assets

2022
This book, entitled “Lessons of Business Administration and Accounting” was born as a first effort to create a reference text in English containing the traditional concepts of Italian “Economia Aziendale” (Business Management), together with the foundations of the principles underlying accounting and the representation of values inside the financial ...
Marco Maria Mattei, Eleonora Monaco
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Fixed Asset Measurement (I)

1985
The measurement of asset values for accounting purposes is inseparable from the determination of business income. Business income has been described earlier as the increase in owner’s wealth or owner’s interest over a period of time. Owner’s interest itself represents residual claims on the net assets of an organisation, i.e.
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Tangible fixed assets and intangible assets

2023
The book titled "Business Administration and Accounting" represents an endeavor to compile a comprehensive guide in English that encapsulates the core ideas of Italian "Economia Aziendale" (Business Management), along with the foundational accounting principles and the methodologies for representing financial statements in Italy.
Mattei Marco Maria, Monaco Eleonora
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