Results 21 to 30 of about 160,452 (250)
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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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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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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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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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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EARNINGS AND FAIR VALUE ACCOUNTING [PDF]
Challenges of the Knowledge Society, 2021 Fair value measurements are on the Romanian Commercial Bank earnings at June 30, 2019. We focus on the relationship between fair value measurements and predictability as a measure of earnings quality.
Valentin Gabriel CRISTEA
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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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