Results 11 to 20 of about 159,267 (250)
ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING [PDF]
Challenges of the Knowledge Society, 2017 There is a huge interest in accounting harmonization and historical costs accounting, in what they offer us. In this article, different valuation models are discussed.
Valentin Gabriel CRISTEA
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Historical analysis of the economic cost of dengue in Australia [PDF]
Journal of Vector Borne Diseases, 2008 When human colonization of Australia took place by sea in the late 1780’s, it unwittingly introduced a number of exotic invertebrate organisms. In modern times, traditional geographical barriers such as mountains, seas and deserts no longer limit pest population movement and global traffic has resulted in exotic insects becoming irretrievably ...
Deon V. Canyon
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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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Фінансово-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
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The Ecological Rationality of Historical Costs and Conservatism [PDF]
Accounting, Economics, and Law: A Convivium, 2019 Abstract The principles characterizing the traditional revenue-expense approach to accounting cannot be traced back to a distinct event. I argue that they are ecologically rational . Their functionality is the result of cultural evolution, not of unitary human design.
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REVALUATION OF TANGIBLE ASSETS FROM ACCOUNTING AND FISCAL PERSPECTIVES [PDF]
Challenges of the Knowledge Society, 2011 Acknowledged by the accounting regulations conform to the European directives inside the alternative assessment norms, the revaluation of tangible assets is also accepted by the International Accounting Standards as an allowed alternative treatment.
MARIANA GURAU, MARIA GRIGORE
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Cost Accounting in Russia: Historical Aspects
Asian Social Science, 2015 © 2015, Asian Social Science. All rights reserved. The article is devoted to retrospective analysis of development stages of the system of cost and management accounting in the USSR and Russia. The features of full costs accounting method used in Russia have been considered, comparative analysis of the given method and that of absorption costing has ...
Sokolov A., Bikmukhametova C.
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Assessing the costs of historical inaction on climate change [PDF]
Scientific Reports, 2020 AbstractWe consider alternative history scenarios in which explicit climate mitigation begins before the present day, estimating the total costs to date of delayed action. Considering a 2(1.5) degree Celsius stabilization target, peak costs are greater and reached sooner with a later start to mitigation, reaching 15(17)% of global GDP in 2085(2070) for
Benjamin M. Sanderson +1 more
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