Results 1 to 10 of about 4,176 (119)

Re-evaluation of Public Companies from a Jurisprudential and Legal Point of View [PDF]

open access: yesتحقیقات 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
doaj   +1 more source

IMPROVING THE PROCESS OF MONITORING OF IMMOVABLE PROPERTY COLLATERAL [PDF]

open access: yesJournal of Social Sciences, 2022
Mortgage lending is accompanied not only by the risk of default but also by the risk of deterioration, loss of value or reduction in the value of immovable property collateral.
VOLOSATÎI, Carolina
doaj   +1 more source

Plantain peel adsorbent: Simple preparation, and adsorption at phosphate concentrations similar to those of water sources at risk of eutrophication

open access: yesScientia Agropecuaria, 2023
There are several investigations on the use of food waste to remove contaminants by adsorption. However, a simple route, without chemical activation reagents, is needed for the development of adsorbents. The aim of this study was to develop an adsorbent
Eliana Contreras-López   +5 more
doaj   +1 more source

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

open access: yesCroatian 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
doaj   +1 more source

Procedure for Separate Accounting of Interest and Exchange Rate Components of the Fair Value of a Set of Financial Instruments: IFRS

open access: yesУчёт. Анализ. Аудит, 2022
The research considers the development of the principles of separate accounting and analysis of the interest and exchange rate components of the fair value of a set of financial instruments under the International Financial Reporting Standards (IFRS ...
A. Yu. Kuz’min
doaj   +1 more source

Timeless dimension of the balance sheet theories – the case of William Osbahr’s theory [PDF]

open access: yesZeszyty Teoretyczne Rachunkowości, 2013
This article addresses the issue of key aspects of W. Osbahr’ balance sheet theory, presented against the background of accounting history development in Germany.
Ewa Śnieżek, Michał Wiatr
doaj   +1 more source

REVALUASI ASET UNTUK TUJUAN PERPAJAKAN, AMBIL ATAU JANGAN

open access: yesProfita, 2016
The Government has launched a policy of taxation through the Minister of Finance numbered 191/PMK.010/2015 on Revaluation of Fixed Assets Proposed in the Year 2015 and 2016.
YUSUF S. BASAR
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

Revaluation of engineering education

open access: yesآموزش مهندسی ایران, 2013
Concurrent with the dawn of the 20th century and emergence of a new millennium, numerous countries revaluate their higher education and consequently engineering education. Similarly, international organizations, and in their forefront, UNESCO, along with
Hossein Memarian
doaj   +1 more source

Greenery as Element of Historical Market Squares in Context of Sustainable Development and Cultural Heritage Protection Conditions (Podlaskie Voivodship, Poland)

open access: yesProceedings, 2020
The presence of greenery in the space of historic markets was conditioned depending on the historical era: function, aesthetics or ecological needs of the city.
Dorota Gawryluk
doaj   +1 more source

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