Results 11 to 20 of about 4,487 (266)
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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Revaluation of engineering education
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
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Financial conspiracies today blend together antisemitic tropes and spiritual visions with ideals of political reform and economic salvation.
Fabian Muniesa
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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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Currency Policy Coordination оf Asean Countries: Foreign Trade Effects [PDF]
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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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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FROM ACCOUNTING REGULATIONS TO VALUATION PRACTICE - THE APPRAISER’S ROLE IN TANGIBLE ASSETS’ REVALUATION [PDF]
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]
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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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
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REVALUATION OF TANGIBLE ASSETS FROM ACCOUNTING AND FISCAL PERSPECTIVES [PDF]
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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