Results 1 to 10 of about 174,655 (252)
ACCOUNTANCY ENTANGLED BY FINANCIAL CAPITAL [PDF]
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2017 This paper aims at presenting some contradictions that can be found in the contemporary theoretical approach to the issue of accounting. Accounting has changed the systemic perception of economic phenomena into the process related one.
Maria Smejda
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CECCAR Business Review, 2022 In the conditions of an accelerated increase of the inflation rate last year and the current geopolitical pressures, a problem arises as to whether using the most relevant measurement basis reflecting economic reality and supporting decision-makers in ...
Claudia Cătălina CIOCAN
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The use of historical cost and fair value for property and plant and equipment measurement: Evidence from the Republic of Serbia [PDF]
Ekonomski Anali, 2020 The aim of the paper is to reveal how financial statement preparers in the developing and transition country of the Republic of Serbia, behave in situations where they can choose between the valuation model based on historical cost and the ...
Karapavlović Nemanja +2 more
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The Importance and Necessity of Heritage Evaluation [PDF]
Ovidius University Annals: Economic Sciences Series, 2022 Valuation in accounting has gained considerable importance lately due to the fact that the value obtained as a result of this assessment can be the basis for positive results in the financial statements, which can lead to dividends or the sale of the ...
Mircea-Iosif Rus
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The application of “fair value” accounting standards to the income statements of companies listed in the Portuguese Stock Index-20 (PSI-20) [PDF]
Revista Brasileira de Gestão De Negócios, 2016 Purpose – “Fair value” accounting standards are not consensual. Supporters claim that they offer a methodology to find the “correct” value of accounting items, whereas critics contend that “fair value” accounting reduces the reliability of financial ...
Tiago Cardão-Pito, Jorge Barros
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THE FAIR VALUE OF AUTHENTIC AND TRUE METHOD OF ASSESSING THE LIABILITIES OF THE COMPANY [PDF]
Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2013 The article explores the nature of the category “assessment” in the scientific literature and normative documents; considered the types of assessments in the domestic and international practice; the methodology to assess the fair value of liabilities in ...
S. Travinska
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Effects of inflation accounting on organizational decisions and financial performance in South African retail stores [PDF]
Problems and Perspectives in Management, 2020 The inflation accounting technique allows a business to show or have a sensible picture of their gains due to present cost coordinates with present revenues.
Odunayo Olarewaju +2 more
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The Survey of the Fair Value as a Relevant Metric in Iran [PDF]
مجله توسعه و سرمایه, 2008 The major aim of the financial accounting is providing and offering information of performance and financial position of the enterprise against external users in order to facilitate and improve their decision making.To reach this aim, the financial ...
Vida Mojtahedzade, Ph.D +1 more
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Studia i Materiały, 2020 The study is the identification and analysis of selected issues related to the qualification of real estate in the financial statements. Against the background of the legal provisions of the Accounting Act, practical doubts and divergences concerning are
Katarzyna Trzpioła
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Using Standard-Sole Cost Method for Performance Gestion Accounting and Calculation Cost in the Machine Building Industry [PDF]
Theoretical and Applied Economics, 2006 The main purpose of improving and varying cost calculation methods in the machine building industry is to make them more operational and efficient in supplying the information necessary to the management in taking its decisions.
Cleopatra Sendroiu +2 more
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