This paper is concerned with the market rental rate for space offered by commercial property and how that rental rate evolves over time. Rental rates reflect the value of the services provided by the property and can have a significant impact on the ability of its owners to make monthly debt...

В статье рассмотрены некоторые проблемы оценки и корректности ведения учета нематериальных активов предприятия, а также возникающие при этом негативные...

Целью статьи является критическая оценка и систематизация информации о нематериальных активах при отображении их в приказе об учетной политике предприятия...

The models Feldstein and Rothschild, on the hand, and Jorgenson on the other adopted in 1974 to highlight the replacement ratio are identical. Yet, the authors reached opposite conclusions and the latter's view prevailed, which is weaker in terms of theoretical and empirical foundations. This...

В статье исследуются вопросы бухгалтерского учета затрат на ремонт и на капитальные вложения, имеющиеся различия в бухгалтерском и налоговом учете по срокам...

The paper considers some problems of the assess and correctness of accounting intangible assets, as well as arising from this negative phenomenon. It is concluded that the domestic of intangible assets requires improvement based on international experience. Also it should be improved the method...

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...

In der Diskussion um den Standort Deutschland spielen die Maschinenlaufzeiten eine wichtige Rolle. Was aber z.B. auch bei internationalen Vergleichen teilweise außer acht gelassen wird, ist die Methode, mit der die Betriebszeiten ermittelt wurden. In dem Beitrag wird die Eignung verschiedener...

Provides an overview on the regional impact of EPZ activity during the period 1989-2002, with particular reference to the reduced dependence on traditional exports, generating export revenues, and providing jobs. Studies econometrically which types of enterprises most likely generate backward...