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Common Property: What Is It, What Is It Good For, and What Makes It Work?
McKean, Margaret A. - 1995
"This paper is one of a series of analyses that represent the first wave of work being performed by IFRI …'s collaborators. Each author draws upon the training and instrument of the IFRI program to address their particular research questions …. Given the early stage of IFRI's implementation, the number of cases upon which the authors draw is necessarily limited. Yet …
Persistent link: https://www.econbiz.de/10009468320
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Local Enforcement as a Critical Driver for Sustainability of Forests
Pandey, Deep Narayan - 2008
and Institutions (IFRI) through its large-N studies is attempting to precisely resolve this issue. Although the larger … adaptation. IFRI study should provide us a conclusive evidence for giving the desired thrust for local monitoring to generate …
Persistent link: https://www.econbiz.de/10009468411
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APPLICABILITY OF IFRS 15 PRINCIPLES FOR THE BANKING INDUSTRY:AN ANALYSIS WITH REFERENCE TO THE CREDIT INSTITUTIONS IN ROMANIA
Levanti, Denis Adrian - 2020
IFRS 15 is applicable for entities reporting in accordance with IFRS for periods beginning on or after 1 January 2018, with earlier application permitted. The Standard is the result of a joint project of IASB and FASB to develop a converged set of accounting principles for revenue recognition....
Persistent link: https://www.econbiz.de/10012230982
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IFRS 16 “Leases” – financial statements disclosures for credit institutions
Levanti, Denis Adrian - 2019
focus on the financial statements disclosures and to analyze the IFRS 16 disclosures from the financial statements of top …
Persistent link: https://www.econbiz.de/10012064037
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Tinjauan Penerapan Standar Akuntansi Keuangan Koperasi Berdasarkan PSAK No. 27 pada Koperasi Serba Usaha Beringin Jaya Desa Perdamaian Kabupaten Langkat
Tarigan, Anita Apriyanti Br. - 2011
Financial Statement is essential source of quantitative information for parties related to organization, including cooperative. A standard of financial accounting for cooperative in preparation of financial statement in Indonesia has been determined. The standard is contained in statement of...
Persistent link: https://www.econbiz.de/10009464294
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SHORT INCURSION ON ANNUAL FINANCIAL REPORTS VERSUS INTERIM FINANCIAL REPORTS
CLAUDIA-ELENA, GRIGORAS-ICHIM; LUCIA, MOROSAN-DANILA - 2020
Our concern for the analysis of the annual and interim financial reporting was generated by the importance that each entity must give, which in certain periods of its activity is required to give it to this strategic source of information. In each entity questions arise regarding the usefulness...
Persistent link: https://www.econbiz.de/10012244706
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BASIC ASPECTS OF MEASUREMENT OF IMPAIRMENT OF LONG-TERM ASSETS OF AN ENTITY
Maisuradze, Marina - 2019
Abstract The carrying value of the enterprise assets is their historical value, which is adjusted by the amount of depreciation, that represents an estimate of value and only approximately reflects the value of the asset value in time. At the same time, investors, who are the main consumers of...
Persistent link: https://www.econbiz.de/10012064048
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Bilanzielle Behandlung der Herstellungskosten einer Produktionsanlage für Schiffsgetriebe. HGB und IFRS im Vergleich
Gechert, Maika - 2009
Ein Unternehmen, es handelt sich dabei um die Josef Konstan GmbH, erhält den Auftrag ein neues Getriebe für ein Schiff zu produzieren. Um dies durchführen zu können, muss eine neue Anlage entwickelt und konstruiert werden. Die Anlage soll vom Unternehmen selbst erstellt werden. Dem...
Persistent link: https://www.econbiz.de/10009434361
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Derivative Finanzinstrumente nach HGB, IFRS und US-GAAP sowie ihre Bedeutung f?r die Jahresabschlusspolitik und -analyse
Gantzkow, Marcus - 2007
Die Dissertation wurde mit der Zielsetzung verfasst, die Bedeutung von derivativen Finanzinstrumenten f?r die Jahresabschlusspolitik und -analyse darzustellen. These der Dissertation ist hierbei, dass derivative Finanzinstrumente und die mit ihnen verbundenen Chancen und Risiken ma?geblichen...
Persistent link: https://www.econbiz.de/10009482293