Results 251 to 260 of about 44,754 (310)
Some of the next articles are maybe not open access.
Tangible and intangible fixed assets
2022This 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
openaire +2 more sources
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.
openaire +1 more source
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.
openaire +1 more source
Tangible fixed assets and intangible assets
2023The 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
openaire +1 more source
1992
The broad principles for accounting for fixed assets are generally well understood in the UK. The cost of fixed assets should be capitalised when they are acquired and subsequently depreciated through the profit and loss account over their working lives, and written down if at any time the carrying value is seen not to be fully recoverable.
Mike Davies +2 more
openaire +1 more source
The broad principles for accounting for fixed assets are generally well understood in the UK. The cost of fixed assets should be capitalised when they are acquired and subsequently depreciated through the profit and loss account over their working lives, and written down if at any time the carrying value is seen not to be fully recoverable.
Mike Davies +2 more
openaire +1 more source
THE VALUATION OF FIXED ASSETS.
The Accounting Review, 1933Abstract The article focuses on valuation of fixed assets. The values of assets might be determined from the equities. Stock exchange quotations provide current values of stocks and of bonds. The total value of all capital stock in the hands of the public plus the face value of bonds and other liabilities would give a figure which ...
openaire +1 more source
1991
In Chapter 3 we discussed the definitions of assets and of fixed and current assets. We defined an asset in accordance with the definition suggested by R. M. Lall reproduced below. The distinction that we made in earlier chapters between assets and expenses is that an asset relates to present or future benefits whereas an expense relates to past or ...
Aidan Berry, Robin Jarvis
openaire +1 more source
In Chapter 3 we discussed the definitions of assets and of fixed and current assets. We defined an asset in accordance with the definition suggested by R. M. Lall reproduced below. The distinction that we made in earlier chapters between assets and expenses is that an asset relates to present or future benefits whereas an expense relates to past or ...
Aidan Berry, Robin Jarvis
openaire +1 more source
2022
This thesis was scanned from the print manuscript for digital preservation and is copyright the author. Researchers can access this thesis by asking their local university, institution or public library to make a request on their behalf. Monash staff and postgraduate students can use the link in the References field.
openaire +1 more source
This thesis was scanned from the print manuscript for digital preservation and is copyright the author. Researchers can access this thesis by asking their local university, institution or public library to make a request on their behalf. Monash staff and postgraduate students can use the link in the References field.
openaire +1 more source
Journal of the Society of Dyers and Colourists, 1973
This subject may be dealt with simply under three headings: Why Do We Need to Spend? How Do We Spend? Where Do We Raise the Money?
openaire +1 more source
This subject may be dealt with simply under three headings: Why Do We Need to Spend? How Do We Spend? Where Do We Raise the Money?
openaire +1 more source
Issues of valuation of fixed assets in accordance with FSBU 6/2020 "Fixed assets"
Экономика и предпринимательство, 2021В статье раскрываются вопросы оценки основных средств в соответствии с новым стандартом ФСБУ 6/2020 «Основные средства». Рассмотрены сравнительная характеристика подходов к оценке основных средств по МСФО и российским стандартам, а также порядок определения справедливой стоимости активов.
openaire +1 more source
1977
number of these concerns may be compared with capitalist enterprises ways), derived from the utility's annual reports, have been added to the (1. 5), but generally they scarcely rise above the level of one-man figures for private rail-and tramways (Tables 1 and 2). Expenditure n concerns.
openaire +1 more source
number of these concerns may be compared with capitalist enterprises ways), derived from the utility's annual reports, have been added to the (1. 5), but generally they scarcely rise above the level of one-man figures for private rail-and tramways (Tables 1 and 2). Expenditure n concerns.
openaire +1 more source