Zobrazeno 1 - 10
of 179
pro vyhledávání: '"IAS 38."'
Autor:
BĂNUȚĂ MARIANA, GÂDOIU MIHAELA
Publikováno v:
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, Iss 4, Pp 22-32 (2023)
The immaterial world has always aroused people's interest because being intangible, it is often considered enigmatic and in addition has major effects, sometimes vital for those with whom it interacts. Firms own both tangible and intangible assets
Externí odkaz:
https://doaj.org/article/2f001ed97b104f2283f15ee138532756
Autor:
Farhad Rafaat Ali Al-Kake
Publikováno v:
Tikrit Journal of Administrative and Economic Sciences, Vol 19, Iss 63, 2 (2023)
This study’s main goal is to assay how intangible assets, specifically the value of brands, affect firm value and the difference between book value (BV) and market value (MV). Excel as one of the software has been used to calculate ratios such as t
Externí odkaz:
https://doaj.org/article/b80dccc34faa4692b981bfda4f23d53e
Autor:
Agyei-Mensah, Ben Kwame
Publikováno v:
Corporate Governance: The International Journal of Business in Society, 2019, Vol. 19, Issue 3, pp. 419-437.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/CG-12-2017-0293
Autor:
Håkansson, Karin, Samuelsson, Tove
Standarden IAS 38 reglerar redovisningen av immateriella tillgångar och publicerades första gången år 1998. I dagens företag ses en ökad användning av immateriella tillgångar, vilket ger upphov till nya redovisningsfrågor och utmani
Externí odkaz:
http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-522437
Akademický článek
Tento výsledek nelze pro nepřihlášené uživatele zobrazit.
K zobrazení výsledku je třeba se přihlásit.
K zobrazení výsledku je třeba se přihlásit.
Autor:
Murillo José Torelli Pinto, Thamires Arcanja dos Santos, Heitor Laranjeira Vitor, Tiago Oliveira Santos, Gabriela Felipe da Silva
Publikováno v:
Revista Eletrônica do Departamento de Ciências Contábeis & Departamento de Atuária e Métodos Quantitativos, Vol 6, Iss 1 (2019)
A convergência da contabilidade aos padrões internacionais por meio das Internacional Financial Reporting Standards(IFRS) trouxe alterações significativas tanto na legislação portuguesa quanto na brasileira. Por este motivo o presente estudo te
Externí odkaz:
https://doaj.org/article/1f4815d4bcfd43ffa493ae538fb44515
Akademický článek
Tento výsledek nelze pro nepřihlášené uživatele zobrazit.
K zobrazení výsledku je třeba se přihlásit.
K zobrazení výsledku je třeba se přihlásit.
Autor:
Nowakowska, Klaudia, Lipska, Roksana
The implementation of the IFRS framework in 2005 had a significant impact on the listed companies, as they became obligated to adhere to the new standard in preparing their consolidated financial statements. The new framework replaced annual amortiza
Externí odkaz:
http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-52132
Autor:
King Carl Tornam Duho
Publikováno v:
Merits; Volume 2; Issue 3; Pages: 101-125
This study aims to examine the impact of intellectual capital and intangible value on the performance of listed non-financial firms in West Africa. The study used the Value Added Intellectual Coefficient (VAIC™) to measure intellectual capital perf
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::5a5b297c3267d92bc4d633d51a1bcb2f