Results 11 to 20 of about 4,487 (266)

Comparative Analysis of Measurement after Recognition of Property, Plant and Equipment – IAS 16 vs. OMPF No. 1802/2014

open access: yesCECCAR 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)
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

Revaluation fantasy

open access: yesFinance and Society, 2023
Financial conspiracies today blend together antisemitic tropes and spiritual visions with ideals of political reform and economic salvation.
Fabian Muniesa
doaj   +1 more source

Accounting for Revaluation of Property, Plant and Equipment in 2017 and 2020: New in the Draft Federal Accounting Standard “Property, Plant and Equipment”

open access: yesУчёт. 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
doaj   +1 more source

Currency Policy Coordination оf Asean Countries: Foreign Trade Effects [PDF]

open access: yesПространственная 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
doaj   +1 more source

A NEW MATERIAL APPLIED TO ADDITIVE MANUFACTURING TECHNOLOGY THROUGH THE REVALUATION OF MARBLE QUARRY WASTE WITH LOW ENVIRONMENTAL IMPACT

open access: yese-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
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  

POSSIBILITIES TO PRESENT THE REASSESSMENT SURPLUS CONSIDERING THE NATIONAL AND INTERNATIONAL REFERENCE SYSTEM [PDF]

open access: yesAnalele 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
doaj  

Valuation Risk Revalued [PDF]

open access: yesFederal Reserve Bank of Dallas, Working Papers, 2018
This paper shows the success of valuation risk—time‐preference shocks in Epstein–Zin utility—in resolving asset pricing puzzles rests sensitively on the way it is introduced. The specification used in the literature is at odds with several desirable properties of recursive preferences because the weights in the time‐aggregator do not sum to one.
Groot, Oliver   +2 more
openaire   +3 more sources

REVALUATION OF TANGIBLE ASSETS FROM ACCOUNTING AND FISCAL PERSPECTIVES [PDF]

open access: yesChallenges 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
doaj  

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