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Composing the value signal for dopamine-mediated learning

Mahajan P, Seymour B.
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Formation of accounting information about fixed assets in accounting in accordance with FSBU 6/2020 “Fixed Assets”: assessment, revaluation, procedure for calculating depreciation, impairment

Kormlenie sel'skohozjajstvennyh zhivotnyh i kormoproizvodstvo (Feeding of agricultural animals and feed production), 2022
The article presents the procedure for generating information about fixed assets in accounting, considering the requirements of FSBU 6/2020 “Fixed Assets”. Attention is paid to the main changes introduced by the specified standard in terms of the assessment and revaluation of fixed assets, the accrual of depreciation charges on them and their ...
O.E. Sytnik, N.V. Kulish, V.I. Khoruzhy
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Asset Revaluation Regulation with Multiple Information Sources

The Accounting Review, 2008
ABSTRACT: We examine the design of asset revaluation policies in settings where a regulator can mandate fair value disclosure in order to mitigate a lemons problem in the asset resale market. The welfare-maximizing policy generally prescribes fair value certification for the lower asset values and (less costly) historical cost reporting for the higher ...
Joel S. Demski, Haijin Lin, David E. M. Sappington   +2 more
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Undergraduate degrees in information and library studies: a retrospect and revaluation

Education for Information, 1997
The article attempts to analyse the effects of global developments and managerial philosophies on education and training for the ‘information professions’. It is argued that these developments pose special problems for the identity of the ‘information disciplines’, particularly when the education and training delivery systems are in the form of ...
K. McGarry
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EDUCATION FOR LIBRARIANSHIP AND INFORMATION SCIENCE: A RETROSPECT AND A REVALUATION

Journal of Documentation, 1983
This progress report attempts to chart the main trends in professional education during the 1970s and to identify the major problems facing curriculum planners for the rest of this decade—and beyond. Although the work is based on United Kingdom educational practice, developments in other countries are noted whenever it is felt that a helpful comparison
K. McGarry
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Revaluation of occupancy duration for live load using big data of enterprise credit information

Journal of Building Engineering
Yang Li, Jun Chen, Jie Li
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Particularities of documenting the accounting events on intangible-asset acquisition, revaluation and write-off

International Accounting, 2023
Subject. This article deals with the issues of documenting the business operation items related to the recognition, revaluation and write-down of intangible assets. Objectives.
G. Ostaev, G. Klychova, E. Shlyapnikova, I. Selezneva, I. Selezneva, Regina I. Nurieva   +5 more
semanticscholar   +1 more source

Open-Market Stock Repurchase Announcements and Revaluation of Prior Accounting Information

CFA Digest, 1998
Bruce D. Phelps
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The Commitment to Income-Decreasing Accounting Choices as a Credible Signal to Reduce Information Asymmetry: The Case of Asset Revaluations

SSRN Electronic Journal, 2020
ABSTRACTBagnoli and Watts (2005) proposed that a manager could reduce information asymmetry by choosing an income‐decreasing accounting choice that signals the firm's relatively good future prospects. A limitation in testing this theory is that most income‐decreasing accounting choices over time reverse such that aggregated earnings would be the same ...
Fábio Moraes da Costa, Carol Liu, Gina Cavalier Rosa, Samuel L. Tiras   +3 more
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Revaluating Face: A Note on Differences in Private Information Sharing Between Two Communitarian Societies

Journal of International Accounting Research, 2009
ABSTRACT: This study closes the circle on a series of studies which have examined cross-cultural differences in the likelihood of sharing information in a situation where an error has been made. Building on the work of Chow et al. (1999), Chow et al. (2000), Salter and Schulz (2005), and Salter et al.
Axel K.-D. Schulz, Stephen B. Salter, Juan Claudio Lopez, Philip A. Lewis   +3 more
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