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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
, 8 additions. It is written in the Lithuanian languages.KEY WORDS: International accounting standards, accounting …, question, regulations, fair value, accounting policy.The object of the research – international accounting standards.The aim of … the research – the analysis of international accounting standards issues in foreign countries and Lithuania, to submit …
Persistent link: https://www.econbiz.de/10009478699
The object of research: International accounting standards. Research aim: After analyzing international accounting … standards use necessity and practical experience in Lithuania foresee the stages of international accounting standards and … reveal standards impact for the accounting policy formation. Objectives: • evaluate international accounting standards …
Persistent link: https://www.econbiz.de/10009478300
advantages and disadvantages;• To compare the standards of assets valuation issues in International and Business Accounting … International and Business Accounting were compared. Also, an empirical research was carried out on what valuation methods were used …
Persistent link: https://www.econbiz.de/10009478698
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 accounting and audit; 2)To carry out an empirical research of stocks and …
Persistent link: https://www.econbiz.de/10009478781
economy were recorded in the year of 1999 (Russion crisis), year of 2002-2008 (major rise in the economy, the EU), second half … of 2008 (world financial crisis). Linear regression analysis revealed that corporate profitability, solvency credit, CPI …
Persistent link: https://www.econbiz.de/10009478251
that the current global financial crisis had caused by real estate price bubble and the crisis in financial markets … maintained a similar tendencies because of the EU funds projects development. There was found that the financial crisis in … Lithuania was in a situation, when during the financial and economic crisis, were declined tax collection to the state budget …
Persistent link: https://www.econbiz.de/10009478311
Construction business is one of the most added-value industries. In 2008 the world economic crisis has occurred and … gross domestic product fall in consumption. The crisis caused a number of reasons: long-term changes in market pricing of … crisis. We overviewed what business leaders have made decisions and proposals to optimize business performance. We have …
Persistent link: https://www.econbiz.de/10009478626
In this Bachelor’s thesis examines the formation of a portfolio during the periods of financial crisis. The theoretical … part consists of the concept of the financial crisis and list of the largest financial crisis since the nineteenth century …
Persistent link: https://www.econbiz.de/10009478960
The main goal of Master thesis is to analyze U.S. mortgage crisis and test its influence on the particular Lithuanian … market player, pointing the drop and stabilization of its financial indicators. To reach this goal mortgage crisis reasons …
Persistent link: https://www.econbiz.de/10009479094