Results 11 to 20 of about 4,325 (265)
CECCAR Business Review, 2021 Valuating property, plant and equipment after recognition with the purpose of preparing the annual financial statements is an extremely important step in presenting a true and fair view of the entity.
Mărioara MOLOCINIUC (HRIȚCAN)
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Finance and Society, 2023 Financial conspiracies today blend together antisemitic tropes and spiritual visions with ideals of political reform and economic salvation.
Fabian Muniesa
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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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Учёт. Анализ. Аудит, 2019 Introduction, Purpose. The article deals with the accounting for revaluation of property, plant and equipment. There are two accounting procedures for that: the current one running in 2017, and the one to be introduced in 2020.
Aleksei Evgen’evich Ivanov +1 more
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e-Zbornik. Elektronički Zbornik Radova Građevinskog Fakulteta, 2023 Currently, in some marble quarries, the amount of waste amounts to 80%. The ReValoMur research project aimed to generate the necessary knowledge for the production of a new cementitious material, based on plastic waste from agriculture and waste derived ...
David Caparrós-Pérez +3 more
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Currency Policy Coordination оf Asean Countries: Foreign Trade Effects [PDF]
Пространственная экономика, 2015 The study estimates foreign trade effects of currency policy measures in ASEAN countries. On the base of exchange rate dynamics the author concludes that during the period of 2000-2014 ASEAN countries in general used competitive devaluation policy of ...
Yana Valeryevna Dyomina
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FROM ACCOUNTING REGULATIONS TO VALUATION PRACTICE - THE APPRAISER’S ROLE IN TANGIBLE ASSETS’ REVALUATION [PDF]
Annals 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
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POSSIBILITIES TO PRESENT THE REASSESSMENT SURPLUS CONSIDERING THE NATIONAL AND INTERNATIONAL REFERENCE SYSTEM [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2019 Due to the fact that the economic decisions are taken by users based on an entity's financial statements, the incomplete description of the economic phenomena within them as a result of applying different accounting regulations to the same entity, over
PALIU – POPA LUCIA, COSNEANU LAVINIA
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REVALUATION OF TANGIBLE ASSETS FROM ACCOUNTING AND FISCAL PERSPECTIVES [PDF]
Challenges of the Knowledge Society, 2011 Acknowledged by the accounting regulations conform to the European directives inside the alternative assessment norms, the revaluation of tangible assets is also accepted by the International Accounting Standards as an allowed alternative treatment.
MARIANA GURAU, MARIA GRIGORE
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An Accounting Procedure for Bonds with a Double Currency Denomination in Accordance with the IFRS
Учёт. Анализ. Аудит, 2020 The study is devoted to the development of accounting procedure and recording the financial results of bonds with a double currency denomination in accordance with International Financial Reporting standards (IFRS).
A. Yu. Kuz’min
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