Zobrazeno 1 - 10
of 1 889
pro vyhledávání: '"historical cost"'
Autor:
N. V. Tkachuk
Publikováno v:
Учёт. Анализ. Аудит, Vol 11, Iss 2, Pp 24-35 (2024)
The purpose of the study is to analyse the problems arising from the use of historical cost, market value and fair value to increase the relevance of reporting data. The research is based on such scientific methods as analysis, synthesis, deduction,
Externí odkaz:
https://doaj.org/article/4edef65c76eb4577ad3d469a245c5533
Publikováno v:
International Journal of Academe and Industry Research, Vol 5, Iss 1, Pp 22-42 (2024)
This paper examines the critical role of inflation accounting in adjusting financial statements to accurately reflect the impact of inflation on the economy. The primary objectives are twofold: examine the process of restating balance sheets and inco
Externí odkaz:
https://doaj.org/article/6ad3c33c42944feb8f2a1612aa6b4a91
Autor:
Arsenijević Aleksandra, Spasić Dejan
Publikováno v:
Anali Ekonomskog fakulteta u Subotici, Vol 2023, Iss 49, Pp 117-131 (2023)
In response to investor demands, with the introduction of the fair value (FV) concept, other comprehensive income (OCI) has become a significant indicator of changes in the current values of certain financial statement items in successive periods. Al
Externí odkaz:
https://doaj.org/article/d9069949b6af4d5b99b0990e79614ffc
Autor:
Mircea-Iosif Rus
Publikováno v:
Ovidius University Annals: Economic Sciences Series, Vol XXII, Iss 2, Pp 1010-1014 (2022)
Valuation in accounting has gained considerable importance lately due to the fact that the value obtained as a result of this assessment can be the basis for positive results in the financial statements, which can lead to dividends or the sale of t
Externí odkaz:
https://doaj.org/article/0578838d8a9e4a3aa4649f4c4298f809
Autor:
Claudia Cătălina CIOCAN
Publikováno v:
CECCAR Business Review, Vol 3, Iss 10, Pp 48-59 (2022)
In the conditions of an accelerated increase of the inflation rate last year and the current geopolitical pressures, a problem arises as to whether using the most relevant measurement basis reflecting economic reality and supporting decision-makers i
Externí odkaz:
https://doaj.org/article/fec5bf26cedc474c9d477f6561197123
Autor:
Ciocan, Claudia Cătălina
Publikováno v:
CECCAR Business Review. 3(10):48-59
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=1078145
Publikováno v:
Anali Ekonomskog fakulteta u Subotici, Vol 2022, Iss 47, Pp 15-29 (2022)
The aim of this paper is to consider the practice of subsequent measurement of property, plant and equipment in hotel companies in the Republic of Serbia and the Republic of Croatia, i.e., to determine whether the preparers of financial statements ma
Externí odkaz:
https://doaj.org/article/5b099a86976747cba2542b0e339b9b42
Publikováno v:
Phalanx, 2020 Jun 01. 53(2), 68-73.
Externí odkaz:
https://www.jstor.org/stable/26918113
Akademický článek
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Publikováno v:
Revista de Contabilidad: Spanish Accounting Review, Vol 25, Iss 2 (2022)
This work analyses the effect of the fair value and historical cost models, optionally applicable under IAS 40 for investment properties on the market value of Spanish groups of real estate listed companies between 2005 and 2018. The results of the a
Externí odkaz:
https://doaj.org/article/e98dae0466dc4adbba1c35a8efe4b313