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Current Status and Enhancing Revaluation Capital Accounting
Tsyutsyak, Ihor - In: Accounting and Finance (2014) 1, pp. 64-70
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
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International Approaches to Financial Instruments and Their Application in Ukraine
Zamlynskyy, Viktor - In: Accounting and Finance (2013) 2, pp. 13-15
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
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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
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Estimation and valuation in accounting
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
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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
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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
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The Intangible Assets Investments: Accounting Treatment and Risks for Capital Investors and Management
SACUI, Violeta; SALA, Diana Claudia - In: REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF … 12 (2011) 4, pp. 673-682
In the knowledge-based economy, the fundamental determinants of the company’s value, in the present, have an intangible nature. The intangible investments are the most important factors of the enterprise success. Wealth, growth and welfare are driven nowadays by intangible investments. The...
Persistent link: https://www.econbiz.de/10009421492
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The criteria that can be applied to the breakdown of equity components constituting the estate of the company - intangible and tangible assets in accordance with U.S. GAAP and IAS...
Novotná, Markéta - In: Acta Oeconomica Pragensia 2004 (2004) 1, pp. 122-139
value of the asset; * IS /IFRS use historical costs based treatment and allowed alternative treatment - revaluation, US GAAP … don't use allowed alternative treatment of the assets - revaluation is not permitted; 138 * IAS/IFRS set the useful life …
Persistent link: https://www.econbiz.de/10004963522
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Implied Cost of Equity Capital in the U.S. Insurance Industry
Nissim, Doron - In: Journal of Financial Perspectives 1 (2013) 1, pp. 87-103
This study derives and evaluates estimates of the equity risk premium inferred from the stock prices and analysts’ earnings forecasts of U.S. insurance companies. During most of the sample period, April 1983 through September 2012, the quarterly median implied equity risk premium (IERP) of...
Persistent link: https://www.econbiz.de/10010840134
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Do Global Risk Factors Matter for International Cost of Capital Computations?
van Dijk, Mathijs A.; Koedijk, Koedijk, C.G. - Erasmus Research Institute of Management (ERIM), … - 2002
International financial markets are becoming integrated. Hence, global risk factor are increasingly important for portfolio selection and asset pricing. The recent empirical finance literature has confirmed that both the global market portfolio and exchange rate risk factors constitute important...
Persistent link: https://www.econbiz.de/10010731049