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IONESCU, Cicilia; GEORGESCU, Floarea - In: Journal of Economic Development, Environment and People 3 (2014) 1, pp. 37-48

estimates and changes in accounting estimates. Valuation is a process continually used, in order to assign values to the …

Persistent link: https://www.econbiz.de/10010757806

Estimation and valuation in accounting

IONESCU, Cicilia; GEORGESCU, Floarea - In: Journal of Economic Development, Environment and People 3 (2014) 1, pp. 38-49

estimates and changes in accounting estimates. Valuation is a process continually used, in order to assign values to the …

Persistent link: https://www.econbiz.de/10010760095

FAIR VALUE MEASUREMENT DISCLOSURES: PARTICULARITIES IN THE CONTEXT OF LISTED COMPANIES AND EUROPEAN FUNDING

Matis, Dumitru; Damian, Maria Ionela; Bonaci, Carmen … - In: Annales Universitatis Apulensis Series Oeconomica 1 (2013) 15, pp. 3-3

In the last years and especially after the outbreak of the recent financial and economiccrisis, fair value and implicitly fair value measurements for financial statements have been harshlycriticized, mainly by the representatives of the companies activating in the financial sector.Therefore, the...

Persistent link: https://www.econbiz.de/10010838749

THE ACCOUNTING OF THE ECONOMIC ENTITIES, BETWEEN RIGOURS AND OPTIONS

Iov, Daniela; Mihai, Valia - In: Romanian Economic Business Review 4 (2009) 4, pp. 7-14

This paper is addressing to the issues of the existence of some options in choosing accounting policies and techniques. We proposed ourselves to establish to what extent the choices made in meeting the financial accounting function of the enterprise are free and how the options of those who...

Persistent link: https://www.econbiz.de/10008835118

Reporting intangible assets: voluntary disclosure practices of the top emerging market companies

Kang, Helen Hyon Ju, Accounting, Australian School of … - 2006

The purpose of financial reporting is to provide information that is useful for decision making. Recently,however, there has been a systematic decline in the usefulness of such information. Indeed, the currentreporting model seems to be no longer sufficient mainly due to the fact that it ignores...

Persistent link: https://www.econbiz.de/10009484194

Accounting for cryptocurrencies under FASB and the financial reporting impact on large US corporations in 2020 and beyond

Currie, Hailey; Boyer-Davis, Stacy; Oswald, Raina - In: American journal of finance and accounting 7 (2022) 1, pp. 22-38

Persistent link: https://www.econbiz.de/10014285863

HISTORICAL COST VERSUS FAIR VALUE

Diana, Cozma Ighian - In: Annals of Faculty of Economics 3 (2009) 1, pp. 860-865

The current process of accounting globalization is based mainly on the concept of just value. This concept has been the source of vivid debates with regards to its meaning in contemporary accountancy, both in theory and in practice. The increased importan

Persistent link: https://www.econbiz.de/10008511868

Blind Man's Buff: On the Search of the Optimal Capital Structure

Ignacio Velez-Pareja, Felipe Mejia-Pelaez, James W. Kolari - MASTER CONSULTORES - 2012

In these slides we discuss the practical and conceptual difficulty of finding an Optimal Capital Structure. We propose a normative approach we call Implicit Bankruptcy Costs Theory and how to proceed to find the optimal capital structure and value with period-to-period constant and variable...

Persistent link: https://www.econbiz.de/10010762910

Consistency in Chocolate. A Fresh Look at Copeland’s Hershey Foods & Co Case

Vélez-Pareja, Ignacio; Tham, Joseph - MASTER CONSULTORES - 2004

In cash flow valuation, on grounds of simplicity, it is common to assume that the leverage is constant over time. With … values are not constant. The Hershey case study in the popular book on valuation by Copeland et al. (1995) is a good … CFE. This paper is aimed to those who have learnt valuation with that edition (1995). …

Persistent link: https://www.econbiz.de/10010762922

EVA(c) Made Simple: Is it Possible?

Pareja, Ignacio Vélez; Tham, Joseph - MASTER CONSULTORES - 2004

Vélez-Pareja and Tham, 2003a, Vélez-Pareja and Tham, 2003b and Tham and Vélez-Pareja, 2004 showed the matching between discounted cash flow (DCF) methods and value added methods. They departed from the net operating profit less adjusted taxes NOPLAT and net income when using market values to...

Persistent link: https://www.econbiz.de/10010762967

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