Results 41 to 50 of about 56,467 (212)
The accounting treatment of credit card rewards programmes: a South African perspective (Part 1)
Journal of Economic and Financial Sciences, 2017 Credit card rewards programmes are a common phenomenon in the South African market. On 1 July 2007 the International Accounting Standards Board (IASB) issued IFRIC 13 Customer Loyalty Programmes to give specific guidance to suppliers on the accounting ...
Sophia Brink
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, 2011 Context. Infrared Faint Radio Sources (IFRS) are extragalactic emitters clearly detected at radio wavelengths but barely detected or undetected at optical and infrared wavelengths, with 5 sigma sensitivities as low as 1 uJy. Aims.
Alonso-Herrero +52 more
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NUST Business Review, 2021 The aim of this study is to understand whether real earnings management (REM) and accruals earnings management (AM) can be used as substitute of one another in the context of Pakistan.
Imran Said a Imran Said +1 more
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The accounting treatment of credit card rewards programmes: a South African perspective (Part 2)
Journal of Economic and Financial Sciences, 2017 Most credit card issuers offer their card holders participation in a customer loyalty programme. On 1 July 2007 the IASB issued IFRIC 13 Customer Loyalty Programmes to give specific guidance to suppliers on the accounting treatment of customer loyalty ...
Sophia Brink
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How Do Czech Companies Report Fair Value Measurement Under IFRS 13? [PDF]
European Financial and Accounting Journal, 2018 Although the IFRS 13 standard has been effective for more than 4 years, there is virtually no practical research on this topic. Therefore, this paper focuses on reporting of fair value measurement under IFRS 13 in the Czech Republic. Firstly, the author identifies and describes the theoretical basis of IFRS 13 with a relevant literature review of the ...
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Scientific Annals of Economics and BusinessThe study raises the point to elicit thresholds for certainty equivalents when determining the fair value using Method 1of the present value techniques within the methodology of income approaches.
Rainald Kasprik
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Revista Eletrônica de Ciência Administrativa, 2013 VALOR JUSTO: UM ESTUDO SOBRE A APLICAÇÃO RETROSPECTIVA DA IFRS 13 NO SETOR BANCÁRIO NO BRASIL RESUMO Este estudo objetivou identificar quais variáveis contábeis que melhor discriminam a aplicação retrospectiva da IFRS 13, nos bancos brasileiros nos ...
Marcia Tavares +2 more
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A Consistent Implementation of IFRS 13 and IAS 36 for Non-current Assets
KnE Social Sciences, 2023 There is much debate for both the academic community and accounting professionals with respect to the use of fair value and cost accounting, as well as the application of impairment to current and non-current assets. Fair value and impairment are two related concepts, the reason being that in order to proceed with the latter, the current market price ...
Paris Patsis +2 more
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, 2014 La Profession Comptable présente la première édition de Infofi CAC 40. Cette étude présente sur 5 thématiques IFRS la norme dans sa plus récente actualité et les pratiques les plus pertinentes des groupes du CAC 40 sous la forme d’extraits de leurs ...
L. Escaffre
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How accounting for investment subsidies influences financial performance: an empirical analysis of IAS 20 and Czech accounting legislation [PDF]
Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksuOur paper focuses on investment subsidies and the impact of accounting methods on financial ratios. Accounting for investment subsidies in Czechia is subject to national legislation and international accounting standards, such as the IAS20. This standard
Radek Zdeněk +2 more
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