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individual institutions to control the order of assets valuation (revaluation) at the economic entities level. The … non-current tangible and intangible assets and financial instruments revaluation (markdown). The concept and order of … economic resources revaluation accounting have been substantiated, as well as its importance in bringing the book value of such …
Persistent link: https://www.econbiz.de/10010757219
Impairment and revaluation are terms closely related to one another, with subtle differences. Revaluation and … accounting books. The major difference between the two is that a revaluation can be made upwards (to increase the value of the … between revaluation and impairment of assets. …
Persistent link: https://www.econbiz.de/10010815383
for financial instruments valuation has been overviewed and the proposals made as to additions to the valuation of these …
Persistent link: https://www.econbiz.de/10010682944
This paper aims to present some important aspects of the decision revaluation of tangible assets in the financial … not reached a consensus on optimal accounting measurement. The Romanian accounting, revaluation model leads to tangible … assets revalued amount, respectively the amount tangible asset's fair. The main factors influencing variables revaluation …
Persistent link: https://www.econbiz.de/10010819574
Regulations. It also is reviewing fiscal influence of these valuation rules. …
Persistent link: https://www.econbiz.de/10008853292
This survey aims at emphasizing several aspects of the recognition, measurement and presentation of information on capital assets and how they are reflected in accounting. In this respect, here is a presentation of the calculation, preparation and regulation of impairment that can affect capital...
Persistent link: https://www.econbiz.de/10010660836
The transactions with payment based on shares represent a payment condition more and more used in the new economy. The transaction may mean either the effective transfer of the capital instruments or the cash settlement – depending on the value of some capital instruments. The basis of these...
Persistent link: https://www.econbiz.de/10010706244
Accounting for financial instruments is based on a combination of fair value and amortized cost measurement. This paper examines how IAS 39’s mixed accounting model is reflected in measurement and presentation choices of international banks and how those choices will be altered by future...
Persistent link: https://www.econbiz.de/10009001289
The IASB is developing proposals to require that companies recognize changes in the fair values of almost all financial instruments in income. Net income, comprehensive income, and the proposed “full fair value income” are likely to portray firm performance and risk very differently,...
Persistent link: https://www.econbiz.de/10011073387
The main objective of paper is to highlight on corporate governance relation with accounting standards through checking selective data base of leading companies in business world, annual reports of IASB, and random academic researches. Business world has been changes rapidly and dramatically...
Persistent link: https://www.econbiz.de/10010700908