Results 31 to 40 of about 76,864 (335)
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
doaj
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
doaj +1 more source
Vulture Funds and the Fresh Start Accounting Value of Firms Emerging from Bankruptcy [PDF]
, 2018 We study how distress-oriented hedge funds (vulture funds) play an important role in the fresh start valuation of firms emerging from Chapter 11 reorganization.
Gietzmann, M., Isidro, H., Raonic, I.
core +2 more sources
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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Operating Cash Flow, Earning Response Coefficient, and Fixed Asset Revaluation: Study on Manufacturing Company [PDF]
, 2017 The purpose of this study to determine the effect of operating cash flow to the abnormal return and the effect of operating cash flow to the abnormal return of companies that conduct the revaluation is higher than that of non revaluation which adopted ...
Andison, A. (Andison) +1 more
core +2 more sources
Economies, 2017 An important challenge in terms of smoothing excessive exchange rate volatility under the conditions of flexible exchange rate arrangement is optimization of the communication strategy of the country’s monetary regulator.
Roksolana Holub, Oleksandr Hlushchenko
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Pediatric Blood &Cancer, EarlyView.ABSTRACT Background Pediatric patients with extracranial solid tumors (ST) receiving chemotherapy are at an increased risk for Pneumocystis jirovecii pneumonia (PJP). However, evidence guiding prophylaxis practices in this population is limited. A PJP‐related fatality at our institution highlighted inconsistent prescribing approaches and concerns about
Kriti Kumar +8 more
wiley +1 more source
PolysaccharidesLarge quantities of seeds are generated and discarded during agro-industrial mango processing. However, mango seeds still contain valuable components such as starch, which has applications in various industries.
Ndahita De Dios-Avila +8 more
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The Standard Model of Trade and the Marshall – Lerner Condition
Zeszyty Naukowe Szkoły Głównej Gospodarstwa Wiejskiego w Warszawie. Problemy Rolnictwa Światowego, 2017 There are similarities between standard trade model and Marshall-Lerner condition. However, in order to see whether the condition can work both ways (with decrease and increase of the currency exchange rate), and the properties of this model could be ...
Julian Krzyżanowski
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Sickle Cell Disease Is an Inherent Risk for Asthma in a Sibling Comparison Study
Pediatric Blood &Cancer, EarlyView.ABSTRACT Introduction Sickle cell disease (SCD) and asthma share a complex relationship. Although estimates vary, asthma prevalence in children with SCD is believed to be comparable to or higher than the general population. Determining whether SCD confers an increased risk for asthma remains challenging due to overlapping symptoms and the ...
Suhei C. Zuleta De Bernardis +9 more
wiley +1 more source