Results 21 to 30 of about 8,075,091 (324)
The Heritage, 2021 Because heritage buildings represent a special category of goods due to characteristics such as uniqueness and irreversibility, they are associated with multiple possibilities of use.
Florentina-Cristina Merciu +2 more
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Estimating Historical Energy Security Costs [PDF]
SSRN Electronic Journal, 2009 Energy security is of increasing importance in today’s world, yet little research has been carried out on the costs or benefits of energy security policies. This paper looks at the period after the 1970s to estimate the cost premium of electricity generation due to energy security policies.
Arnold, Steve +2 more
openaire +2 more sources
Historical Cost and Fair Value: Advantages, Disadvantages, Application
Journal of History Culture and Art Research, 2019 The purpose of the study is to identify the scope of application of historical cost and fair value accounting. Historical cost is the purchase price of an asset acquired by a company.
N. Tkachuk
semanticscholar +1 more source
Open-source digital technologies for low-cost monitoring of historical constructions [PDF]
, 2017 This paper shows new possibilities of using novel, open-source, low-cost platforms for the structural health monitoring of heritage structures. The objective of the study is to present an assessment of increasingly available open-source digital modeling ...
Basto, Camilo +2 more
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Trends economics and management, 2019 Purpose of the article: This study investigates the effect of historical cost accounting on the reported profit of a company, with an evaluation of current cost accounting as an alternative reporting method in a high-inflationary and volatile economy as ...
E. Frank
semanticscholar +1 more source
Historical cost vs fair value in forest accounting: the case of Lithuania
Entrepreneurship and Sustainability Issues, 2018 The accounting methods based on two concepts - accounting at historical cost and accounting at fair value - are responsible for the provision of information about the enterprise’s assets in the financial statements.
Ramunė Budrionytė, Lionius Gaižauskas
semanticscholar +1 more source
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
doaj
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
doaj +1 more source
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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