Results 51 to 60 of about 143,042 (303)
Disclosure of intangible assets: a study of the brazilian soccer clubs
Enfoque, 2014 The federative rights of the athletes are classified as intangible assets and represent the main asset of soccer clubs, so it is necessary a clear disclosure of such asset in the financial statements of these clubs. In this context, the objective of this
Duílio Ulhôa Leite +1 more
doaj +1 more source
Financial Accounting Classification of Cryptocurrency [PDF]
, 2019 Currently, a large range of opinions exists regarding the appropriate classification and regulation of cryptocurrency. From the legal perspective, some suggest that cryptocurrency investments are too speculative. As a result of this, it is suggested that
Foy, Jonathan
core +1 more source
Australian Journal of Social Issues, EarlyView.ABSTRACT In 2021, a desktop review was conducted of published references to First Nations peoples' approaches to conflict and its management in Australia (Project Stage One), culminating in a report published in 2024. This article focuses on Project Stage Two, a complex, innovative research undertaking building on the findings of Stage One, and being ...
Helen Bishop +3 more
wiley +1 more source
ARTEKS : Jurnal Teknik Arsitektur, 2023 The place identity needs to be resurfaced visual-architecturally through place-making and community engagement. From participatory identification of tangible and intangible cultural assets, cultural mapping can increase awareness of cultural assets and a
Ema Yunita Titisari +2 more
doaj +1 more source
Resource consents - intangible fixed assets? Yes, but, too difficult by far! [PDF]
, 2000 Recent international attempts to draft an accounting standard (IAS38) which establishes the most widely acceptable treatment for intangible assets have sparked debate among standard setters, practising accountants and media analysts. Contentious issues
Hawkes, L. C., Tozer, L.
core
Australian Journal of Social Issues, EarlyView.ABSTRACT Migrant healthcare workers in Australia find themselves at the centre of three intersecting concerns, often presented as ‘crises’ in contemporary discourse: the ‘care crisis’, the ‘housing crisis’ and the ‘migration crisis.’ Yet their own perspectives on these issues are rarely foregrounded. This paper explores the role of homeownership in the
Leah Williams Veazey
wiley +1 more source
Debt Covenant, Tax Expense, and Intangible Assets on Transfer Pricing
Jurnal AkuntansiPurpose - Determine and analyze the effect of Debt Covenant, Tax Expense, and Intangible Asset on Transfer Pricing. Design/methodology/approach - This study uses an associative quantitative approach using multiple linear regression analysis and Eviews
Jenny Puspita Sari, Wiwit Irawati
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British Educational Research Journal, EarlyView.Abstract Beneath the Hong Kong government's enthusiasm for recruiting non‐local undergraduates—including students from the Chinese Mainland and other international regions—lies a longstanding gap in understanding the core meanings and drivers shaping the territory's expanding focus on inward international student mobility (ISM).
Fang Gao +3 more
wiley +1 more source
Intangible CapitalPurpose: This paper aims to examine how artificial intelligence (AI) adoption influences the construction, visibility, and valuation of intangible assets in Spanish publicly listed companies, specifically those included in the IBEX 35 index.
José Luis Bustelo Gracia +1 more
doaj +1 more source
Entities Assessment Methods Based on the Notion of Goodwill
CECCAR Business Review, 2023 In the last period we notice a special importance rightly given to goodwill, especially in terms of moral value. Thus, in accounting, goodwill is an intangible asset associated with a business combination.
Dorina PLESCACI
doaj +1 more source