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Accounting Policies and Estimates in Municipalities between Norms and Reality
Cenar, Iuliana - In: Annals of the University of Petrosani, Economics 12 (2012) 1, pp. 49-60
The conformity of the Romanian accounting system to the European and international accounting rules also implies the accounting policies as a crucial element in the development and presentation of financial statements, which must include relevant and reliable information in condition to meet the...
Persistent link: https://www.econbiz.de/10011067113
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GENERAL ASPECTS ON THE ACCOUNTING ESTIMATION- FAIR VALUE REPORT
Serban, Claudiu; Simion, Dalia; Armaselu, Sabin - In: Annals of University of Craiova - Economic Sciences Series 1 (2013) 41, pp. 115-120
because of the need satisfaction, expressed by users of financial statements, in that it had found a valuation model elements …
Persistent link: https://www.econbiz.de/10010819582
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FAIR VALUE MEASUREMENT DISCLOSURES: PARTICULARITIES IN THE CONTEXT OF LISTED COMPANIES AND EUROPEAN FUNDING
Matis, Dumitru; Damian, Maria Ionela; Bonaci, Carmen … - In: Annales Universitatis Apulensis Series Oeconomica 1 (2013) 15, pp. 3-3
In the last years and especially after the outbreak of the recent financial and economiccrisis, fair value and implicitly fair value measurements for financial statements have been harshlycriticized, mainly by the representatives of the companies activating in the financial sector.Therefore, the...
Persistent link: https://www.econbiz.de/10010838749
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Estimation and valuation in accounting
IONESCU, Cicilia; GEORGESCU, Floarea - In: Journal of Economic Development, Environment and People 3 (2014) 1, pp. 37-48
estimates and changes in accounting estimates. Valuation is a process continually used, in order to assign values to the …
Persistent link: https://www.econbiz.de/10010757806
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Estimation and valuation in accounting
IONESCU, Cicilia; GEORGESCU, Floarea - In: Journal of Economic Development, Environment and People 3 (2014) 1, pp. 38-49
estimates and changes in accounting estimates. Valuation is a process continually used, in order to assign values to the …
Persistent link: https://www.econbiz.de/10010760095
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Discounting and the market valuation of defined benefit pensions
Larcher, Luca; Breedon, Francis J. - 2021
). We ftnd that equity market valuation is consistent with discounting without allowing for credit risk. This differs from …
Persistent link: https://www.econbiz.de/10013254719
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Discounting and the market valuation of defined benefit pensions
Larcher, Luca; Breedon, Francis J. - 2021
). We ftnd that equity market valuation is consistent with discounting without allowing for credit risk. This differs from …
Persistent link: https://www.econbiz.de/10012798825
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Big data, accounting information, and valuation
Nissim, Doron - In: The Journal of finance and data science : JFDS 8 (2022), pp. 69-85
valuation. Given the huge volume of research in this area, the review focuses on studies that either use or inform on accounting …
Persistent link: https://www.econbiz.de/10014433769
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Value Added to Invested Capital (VAIC): New Financial Performance Metric and Valuation Tool
Ibragimov, Rauf; Pareja, Ignacio Velez; Tham, Jospeh - MASTER CONSULTORES - 2012
advantage of computational simplicity and straightforward interpretation. Associated valuation model is equivalent to the … metrics in evaluating managerial performance. Equivalence of the VAIC valuation model to the fundamental approach of valuing a …-fledged investment valuation tool. …
Persistent link: https://www.econbiz.de/10010763041
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IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors – A Closer Look
Muthupandian, K S - Volkswirtschaftliche Fakultät, … - 2008
The International Accounting Standards Board issued the revised version of the International Accounting Standard 8, Accounting Policies, Changes in Accounting Estimates and Errors. The objective of IAS 8 is to prescribe the criteria for selecting, applying and changing accounting policies,...
Persistent link: https://www.econbiz.de/10008866137