Results 31 to 40 of about 8,075,091 (324)
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
doaj +1 more source
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.
openaire +3 more sources
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
doaj +1 more source
Evaluating the economic return to public wind energy research and development in the United States [PDF]
, 2020 The U.S. government has invested in wind energy research since 1976. Building on a literature that has sought to develop and apply methods for retrospective benefit-to-cost evaluation for federal research programs, this study provides a quantitative ...
Millstein, D, Wiser, R
core +1 more source
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
doaj +1 more source
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
doaj
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
doaj +1 more source
, 2015 Purpose: The purpose of this article is to present the findings of the author’s own studies on the influence of owner-occupied property valuation by historical cost on fixed assets value of entities at risk of bankruptcy.
K. Bauer
semanticscholar +1 more source
Pediatric Blood &Cancer, EarlyView.ABSTRACT Background Parents of children treated for acute lymphoblastic leukemia (ALL) often experience significant caregiver burden and disruption to their well‐being. While parent quality of life (QoL) during treatment is well characterized, little is known about outcomes during early survivorship.
Sara Dal Pra +3 more
wiley +1 more source
Pediatric Blood &Cancer, EarlyView.Abstract Background A routine baseline echocardiogram is often obtained prior to anthracycline administration in children with cancer. The utility of baseline echocardiogram is unclear in patients with standard risk B‐cell acute lymphoblastic leukemia (SR B‐ALL) as their anthracycline cumulative dose is low.
Ziyad Alrajhi +4 more
wiley +1 more source