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In today’s world, leases appear far and wide; they are commonplace throughout the business and accounting frontiers. Accounting for leases, however, is not so clear cut. Since there are various ways to account for leases, many companies pick and choose which they feel best suits their situation,...
Persistent link: https://www.econbiz.de/10009475121
There is still controversy regarding the relevance of cash flow versus accruals. Relevant information can be assessed in multiple ways, including its value relevance and predictability. This paper then compares the value relevance and predictive value of accruals and cash flow measures to...
Persistent link: https://www.econbiz.de/10014527691
The regulatorychangescome asa response toperceiveddeficienciesin the postfinancial crisis, and their goal isto improveusers' perception oftheusefulness and quality ofthe audit report.The article approaches thesubject of theseproposals to revise thestandardsand their implicationsfor the audit...
Persistent link: https://www.econbiz.de/10011268690
There is still controversy regarding the relevance of cash flow versus accruals. Relevant information can be assessed in multiple ways, including its value relevance and predictability. This paper then compares the value relevance and predictive value of accruals and cash flow measures to...
Persistent link: https://www.econbiz.de/10014506390
Persistent link: https://www.econbiz.de/10014534740
There are many views on how to report leasing transactions in the financial statements. As part of the joint leasing project, IASB and FASB are trying to come up with the new standard leasing already for seven years. The aim of this paper is to assess the impact of the proposed Exposure Draft on...
Persistent link: https://www.econbiz.de/10011194852
The paper investigates the emergence of complex market expectations (opinion dynamics) around nominal exchange rate adjustments using a macro-financial model of a small open economy featuring heterogeneous expectation formation (chartists and fundamentalists) and gradual adjustment processes in...
Persistent link: https://www.econbiz.de/10010343286
The paper presents an economic cost evaluation on the feasibility of offshore wind turbine (OWT) farms development in Nigeria, using a 500 MW OWT farm as an incident study. A developed model was used to evaluate the economic cost of the OWTs at different phases of the project. Additionally, the...
Persistent link: https://www.econbiz.de/10011937671
sequestration opportunities, spatial and time dimensions, environmental risks, and long term viability. A series of meetings held in …
Persistent link: https://www.econbiz.de/10009435509
-term viability. Scientifically sound information on MMV is critical for public acceptance of these technologies. …
Persistent link: https://www.econbiz.de/10009435823