Showing 1 - 10 of 219
Persistent link: https://www.econbiz.de/10009533004
Persistent link: https://www.econbiz.de/10009735311
Persistent link: https://www.econbiz.de/10000903089
Persistent link: https://www.econbiz.de/10009537652
Persistent link: https://www.econbiz.de/10009488519
Persistent link: https://www.econbiz.de/10010415436
The paper focuses on financial reporting of long-lived assets. The author's aim was to analyze the approach of two major accounting principles - IAS/IFRS and US GAAP. Both of the principles address following issues: * initial recognition and measurement, * depreciation: allocation of capitalized...
Persistent link: https://www.econbiz.de/10004963522
Persistent link: https://www.econbiz.de/10012491624
Persistent link: https://www.econbiz.de/10000895866
Persistent link: https://www.econbiz.de/10000859618