Results 21 to 30 of about 1,807,520 (288)
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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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 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 energy costs of historic preservation [PDF]
Journal of Urban Economics, 2019 We explore the impact of historic preservation policies on domestic energy consumption. Using panel data for England from 2006 to 2013 and employing a fixed effects strategy, we document that (i) rising national energy prices induce an increase in home energy efficiency installations and a corresponding reduction in energy consumption and (ii) this ...
Hilber, Christian A. L. +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
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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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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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