Results 21 to 30 of about 10,648,550 (267)

PENGARUH KONTRAK UTANG, BIAYA POLITIK, DAN ASIMETRI INFORMASI TERHADAP KEPUTUSAN REVALUASI ASET TETAP

open access: yesJurnal 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
doaj   +1 more source

VALUE RELEVANCE OF OTHER COMPREHENSIVE INCOME AND FAIR VALUE MEASUREMENT [PDF]

open access: yesAnalele 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
doaj  

The innovation principles of economic model of the cadastral land valuation for business activity [PDF]

open access: yesProblems and Perspectives in Management, 2017
The aim of the article is to study, analyze and develop methods of the land cadastral valuation activity in the implementation of the procedure on revaluation of land facilities and operational adjustments, as well as to upgrade land evaluation results ...
Raisa Kozhukhіvska   +3 more
doaj   +1 more source

PENGARUH LEVERAGE, MARKET-TO-BOOK RATIO, LIKUIDITAS DAN INTENSITAS ASET TETAP TERHADAP KEPUTUSAN REVALUASI ASET TETAP

open access: yesJurnal Akuntansi Kontemporer, 2019
Revaluation of fixed assets is one of the reports that must be published by the company in its financial statements. The regulations of their publications are set out in PSAK 16 in which, fixed assets are stated.
Dedrick Ghozali, Budianto Tedjasuksmana
doaj   +1 more source

THE HISTORY OF FIXED ASSETS REVALUATION CONDUCT IN RUSSIA: THE ACCUMULATED EXPERIENCE, RESULTS AND SURPRISES

open access: yesУчёт. Анализ. Аудит, 2019
The article is devoted to the research of historical aspects of the conduct of fixed assets revaluation in Russia. The article scrutinizes the stages of the revaluation in the Russian Federation and gives the detailed characteristics of each and every ...
LIDIA Kulikova
doaj   +1 more source

Value change through information exchange in human–machine interaction

open access: yesPrometheus, 2022
An essential component of human–machine interaction (HMI) is the information exchanged between humans and machines to achieve specific effects in the world or in the interacting machines and/or humans.
Orsolya Friedrich   +3 more
doaj   +1 more source

The issue of revaluation of fixed assets

open access: yesTheory and Practice of Forensic Science and Criminalistics, 2021
Modern concepts of accounting development relate to the evolution of the preparation and processing of accounting and analytical information generated within the accounting system of organization.
K. Mamikonyan
semanticscholar   +1 more source

Mechanisms of corporate governance and fixed asset revaluation [PDF]

open access: yesپژوهش‌های حسابداری و حسابرسی عملیاتی و عملکرد, 2019
Accounting information about company’s financial position and performance has an important role in economical decision making. Information more qualified, better decisions will be made.
Najmeh Hajian, Narges Aliakbarian
doaj  

Investigating the Market Reaction to the Capital Increase by the Assets Revaluation [PDF]

open access: yesفصلنامه بورس اوراق بهادار
Given that sudden events and the influx of new information into the market such as announcements of capital increases lead to heightened return volatility and the emergence of abnormal returns, the present study investigates investors' reactions to ...
Ahmad Khodamipour   +2 more
doaj   +1 more source

FROM ACCOUNTING REGULATIONS TO VALUATION PRACTICE - THE APPRAISER’S ROLE IN TANGIBLE ASSETS’ REVALUATION [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2012
Tangible assets revaluation has an impact over equity, profit and the financial indicators of the company, several being relevant for the decision making process of investor’s and company management. The revaluation process is usually done by valuation
Crisan Sorana Adina
doaj  

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