Results 1 to 10 of about 10,648,550 (267)

DOES ACCOUNTING INFORMATION BECOME PERTINENT TO ASSET REVALUATION DECISION?

Assets: Jurnal Akuntansi dan Pendidikan, 2022
This research aims to examine whether accounting information proxied by fixed asset intensity, financial leverage, and liquidity affect fixed asset revaluation decisions in the manufacturing sector in Indonesia.
Reaca Raksa Teruni, Resi Ariyasa Qadri, Rahman Triadi Putra, Amrie Firmansyah   +3 more
doaj   +3 more sources

THE EFFECT OF HUMAN RESOURCES AND INFORMATION TECHNOLOGY ON THE REVALUATION OF GOVERNMENT FIXED ASSETS

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2020
The central government has implemented a government fixed asset revaluation policy. The main objective of the policy is to present the fair value of fixed assets in the government's financial statements.
Indra Indra
doaj   +4 more sources

The effect of revaluation and implementation of accounting management information system of state-owned assets on the quality of financial report

Asian Journal of Economics and Business Management, 2022
The benefit that the state gets from the revaluation of SOA is to get the updated value of assets in the financial report in accordance with their fair value. In addition, quality spending is the creation of cost savings from maintenance expenditure efficiency because the inventory results produce updated SOA condition data.
Karin Nuraida Baharsyah, Rindu Rika Gamayuni, Sari Indah Oktanti Sembiring   +2 more
openaire   +2 more sources

Precise Measurements of the Gravitational Constant: Revaluation by the Information Approach

Journal of Applied Mathematics and Physics, 2019
The gravitational constant discovered by Newton is still measured with a relative uncertainty that is several orders of magnitude larger than the relative uncertainty of other fundamental constants. Numerous methods are used to measure it. This article discusses the information-oriented approach for analyzing the achievable relative measurement ...
B. Menin
openaire   +3 more sources

Revaluation as a Model of Subsequent Measurement of Property, Plant, and Equipment – Case of Croatia

Croatian Economic Survey, 2021
Accounting standards allow the application of two models for subsequent measurement of property, plant, and equipment, and those are the cost model and the revaluation model.
Mirjana Hladika, Danimir Gulin, Ivana Bernat   +2 more
doaj   +2 more sources

Evaluation of the Protein Content and Variability of Olluco (<i>Ullucus tuberosus</i> Caldas): Implications for Its Revaluation as an Andean Food of High Nutritional Value. [PDF]

ScientificWorldJournal
Olluco (Ullucus tuberosus Caldas) is an Andean tuber essential in the diet of communities in the Andean regions of South America, generally cultivated at altitudes above 2800 m above sea level.
Gómez-Villanes N, Girón-Aguilar R, Aquino-Zacarías V, Monteghirfo-Gomero M, Custodio M, Ortega-Quispe K, Ccopi-Trucios D, Pizarro-Carcausto S.   +7 more
europepmc   +2 more sources

From Légère Teinture to Central Place: A Revaluation of Book and Library History Within Library and Information Science Programmes [PDF]

Library History, 2008
The author demonstrates that book and library history deserves a central place in library and information science programmes, but also that in order to obtain or keep this central place it needs to orient itself in a direction that is closer to the heart of what library and information science is about – the organization of knowledge and information ...
P. Delsaerdt
openaire   +3 more sources

Associations between upward revaluation of property, plant and equipment with information value of financial statements. Evidence from Poland

Zeszyty Teoretyczne Rachunkowości, 2013
The objective of the paper is to evaluate the value of accounting information (including market value relevance) of upward revaluations of long-lived tangible assets, carried out while implementing IAS/IFRS for the first time, exemplified by the ...
Andrzej Piosik, Iwona Kumor, Aleksandra Sulik-Górecka   +2 more
openaire   +2 more sources

Signifying Nothing: Nihilism, Information, and Signs

Open Philosophy, 2023
This article explores the theme of nihilism from the perspective of post-continental philosophy by focusing on semiotics and information theory and the question of “meaning” at stake between them.
Woodward Ashley
doaj   +2 more sources

The implications of applying the revaluation procedure for financial and revenue standing of the reporting entities [PDF]

Војно дело, 2016
Financial reporting requires continuous access to transparent information needed by possible customers when making business decisions. In this regard, it is essential that the data presented in thus arranged system are accurate. This is provided by value-
Đinović Vladica M., Stanojević Marko G., Paspalj Dušanka S.   +2 more
doaj   +2 more sources