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Re-evaluation of Public Companies from a Jurisprudential and Legal Point of View [PDF]
تحقیقات مالی اسلامی (پیوسته), 2023 Transparency of information and up-to-dateness of financial statements of joint-stock companies is one of the important elements in realizing market efficiency.
Amirhossein Esesami, Zahra Shiri
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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 +3 more
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Value Relevance of Asset Revaluation Disclosure
Journal of Accounting and Investment, 2020 : Research aims: The paper aims to examine the value relevance of asset revaluation disclosure after seven years of implementation of international accounting standards (IAS). This paper highlights the implementation of SFAS 16 which is converged to IAS
Yossi Diantimala, Hafiez Sofyani
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Revaluasi Aset Tetap pada Perusahaan Sektor Industri Manufaktur Di Indonesia
Jurnal Akuntansi, 2021 IFRS was formed which is expected to improve the quality of financial reporting and enchance comparability of financial information for decision making. Indonesia is one of the countries that adopted IFRS. One of the IFRS standard adopted by Indonesia is
Chandra Ferdinand Wijaya
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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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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. +2 more
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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 +2 more
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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
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Jurnal Akuntansi Kontemporer, 2019 The revaluation model had been regulated in PSAK Number 16 and is believed to be more relevant as it presents the asset value according to its true value so it is expected to generate a market response due to an increase in asset value.
Oktavia Cindy Wibowo +1 more
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VALUE RELEVANCE OF OTHER COMPREHENSIVE INCOME AND FAIR VALUE MEASUREMENT [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2022 Fair value measurement raises challenges among the Company’s management and users of financial information. The disclosure of other comprehensive income (OCI) that includes information regarding fair value measurement provides value relevance for all ...
RĂPAN CLAUDIA MIHAELA +2 more
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