Results 21 to 30 of about 159,267 (250)
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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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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ACCOUNTING PARADIGMS WHICH FAVOR HISTORICAL COST [PDF]
Challenges of the Knowledge Society, 2014 Henning Kirkegaard shows that the evolution of accounting is to shift from one paradigm to another . Business continuity perspective should guide the company into the future , without confine it exclusively in the past. Accounting in its classical form ,
Valentin Gabriel CRISTEA
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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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Учёт. Анализ. АудитThe purpose of the study is to analyse the problems arising from the use of historical cost, market value and fair value to increase the relevance of reporting data.
N. V. Tkachuk
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THE TRANSITION FROM HISTORICAL COST TO FAIR-VALUE, A CHOICE WITH MAJOR IMPLICATIONS IN ACCOUNTING [PDF]
Annals of the University of Petrosani: Economics, 2016 This paper treats the importance of the transition from valuation at historical cost to valuation at fair value of the assets within an economic entity, and the contents of the result obtained in financial reporting.
ILIE RĂSCOLEAN, ILEANA-SORINA RAKOS
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Historical cost vs current cost accounting method
Brazilian Journal of Development, 2023 Historical cost accounting indicates that assets, liabilities, and equity are recorded at the value of the transactions issued to acquire them. In contrast, current cost accounting (CCA), also known as present value accounting, reflects the cost required to replace an asset in the current period.
Daniel Simanjuntak +3 more
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The methods of valuation in agricultural accounting
Agricultural Economics (AGRICECON), 2010 This paper deals with the valuation of the biological assets and agricultural production. There are analyzed two approaches: Czech and international. The International Accounting Standards are emulative of more authentic presentment of economic processes
Jaroslav SEDLÁČEK
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