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Convergence of construction costs in the single European market
Langston, Craig; Best, Rick - 2009
Several studies have shown evidence of price convergence between countries in the European Union (EU) since the … establishment of the single market and the adoption of the euro by around half the countries as their single currency. In this study … the coefficient of variation. The results show little evidence of price convergence for non-residential construction for …
Persistent link: https://www.econbiz.de/10009441585
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Fair value in financial reporting: problems and pitfalls in practice – a case study
Gwilliam, David; Jackson, Richard H.G. - 2008
This paper contributes to the debate on the use of mark to market accounting in financial reporting by means of a case … study-based examination of the use of mark to market accounting by Enron Corp. in the years immediately preceding its … within the remit of mark to market accounting; (ii) the unreliability of valuation estimates provided by independent third …
Persistent link: https://www.econbiz.de/10009440949
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The Role of Fair Value Accounting in Bank Failures: 2001-2010
Spring, Jacob Edward Eugene - 2010
Over the Past two and a half years banks have failed at the fastest pace since the Great Depression. These rapidly mounting bank failures have rekindled a debate surrounding the use of fair value accounting, with many arguing that fair value has exacerbated the severity of the recent financial...
Persistent link: https://www.econbiz.de/10009468726
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Effects of Recognition versus Disclosure on the Structure and Financial Reporting of Share Based Payments
Choudhary, Preeti - 2008
I examine whether financial statement preparers (managers and auditors) treat recognized versus disclosed fair value of option compensation differently. Recognition refers to items that appear on the face of financial statements and that are included in subtotal figures that appear in the...
Persistent link: https://www.econbiz.de/10009475429
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Tarptautiniai apskaitos standartai ir jų taikymas Lietuvoje
Vainora, Klanaitė - 2007
Tyrimo objektas – tarptautiniai apskaitos standartai Darbo tikslas - išanalizavus tarptautinių apskaitos standartų būtinumą ir praktinę taikymo Lietuvos įmonėse patirtį, numatyti perėjimo prie tarptautinių apskaitos standartų taikymo etapus ir atskleisti standartų įtaką...
Persistent link: https://www.econbiz.de/10009478300
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Turto įkainojimo metodų lyginamoji analizė
Kraniauskienė, Laima - 2010
Tyrimo objektas – turto įkainojimo būdai finansinėje apskaitoje. Tyrimo tikslas – atlikti turto įkainojimo metodų lyginamąją analizę bei nustatyti, kaip turto įkainojimo būdai įtakoja įmonės finansinę būklę ir veiklos rezultatą. Tyrimo uždaviniai: • išanalizuoti turto...
Persistent link: https://www.econbiz.de/10009478698
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Tarptautinių apskaitos standartų taikymo problemos
Lenktienė, Laura - 2010
Magistrantūros studijų baigiamasis darbas, 59 puslapiai, 11 paveikslų, 8 lentelės, 55 literatūros šaltiniai, 8 priedai, lietuvių kalba. RAKTINIAI ŽODŽIAI: tarptautiniai apskaitos standartai, apskaita, problema, reglamentacija, tikroji vertė, apskaitos politika. Tyrimo objektas –...
Persistent link: https://www.econbiz.de/10009478699
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Medžiagų ir produkcijos apskaita ir auditas
Strazdienė, Daiva - 2005
Research object: stocks. Research subject: accounting and audit. Research aim: to investigate the main problems of stocks accounting and audit and to give suggestions that can help to improve stocks accounting and audit. Objectives: 1)To analyze the peculiarities of stocks and production...
Persistent link: https://www.econbiz.de/10009478781
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What will the Implementation of IFRS for SME bring for Agricultural Enterprises?
Bohušová, Hana; Svoboda, Patrik - 2013
The specific nature of agricultural activity compared to other business activities undertaken for profit requires different methodological approaches for its recoginition, measurement, recording and reporting. Since most farms in the EU are SMEs and standardization of financial reporting for...
Persistent link: https://www.econbiz.de/10011316029
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CONCEPTS, NEWS AND PERSPECTIVES REGARDING ACCOUNTING IN TOURISM AND ECOTOURISM
TULVINSCHI, Mihaela - 2015
Tourism and ecotourism aim the optimisation of a balanced relation concerning the value between effort and effect, income and costs, assets and their origin. Controlling these relations involves the mandatory use of the accounting information. The purpose of the article is to prove that the...
Persistent link: https://www.econbiz.de/10011316259