Showing 1 - 9 of 9
may be used, e.g., in economics: microeconomics, macroeconomics, accounting, econometrics, utility theory; the Internet …
Persistent link: https://www.econbiz.de/10011259835
accounting and controlling: • the creation of models which will accept imperfect information, • the effect of the use of … relationships between the data. Indeed, we have seen that imperfect accounting data has led to a radical reappraisal and extension … of the principal of double- entry accounting in order to obtain fuzzified financial statements. At the same time …
Persistent link: https://www.econbiz.de/10011071933
Au cours de la précédente décennie, le développement considérable des stock-options comme instrument de rémunération incitative a posé, aux Etats-Unis puis au niveau international, le problème de la « reconnaissance » comptable de ces produits dérivés. En effet, n’engendrant aucun...
Persistent link: https://www.econbiz.de/10011073090
accounting model, or the financial conventions which determine how a company’s wealth and income is measured, have been … increasingly called into question. This wide-reaching movement, initiated in the United States by the Financial Accounting … Standards Board (FASB), and internationally by the International Accounting Standards Committee (IASC), aims to replace …
Persistent link: https://www.econbiz.de/10011073593
this regard, the key question--is fair value relevant?--can be analysed as follows: do fair value "accounting numbers … the basis and limitations of the traditional accounting model. He analyses then the determining factors in the emergence … users. Lastly, he presents a summary of the empirical studies carried out to assess the usefulness of fair value accounting …
Persistent link: https://www.econbiz.de/10011093896
may be used, e.g., in economics: microeconomics, macroeconomics, accounting, econometrics, utility theory; internet. …
Persistent link: https://www.econbiz.de/10011111785
Persistent link: https://www.econbiz.de/10011166389
These selected chapters of the textbook may give some acquaintance with an example of the teaching of accounting in … Russia 10 years ago. The volume 2 of the textbook develops the consideration of the foundations of the accounting theory of …
Persistent link: https://www.econbiz.de/10010984751
theoretical calculations and estimations. Feasible applications of sub-interval analysis include economics (accounting, auditing …
Persistent link: https://www.econbiz.de/10010984754