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Floating Biological Assets and Agricultural Produce Accounting

Suk, Leonid; Suk, Petro - In: Accounting and Finance (2014) 2, pp. 71-78

The Article provides grounds for the proposal of keeping biological assets accounts, their evaluation and reflection in financial statements. Based on existing analysis of plants and animals by the criteria influencing their accountability, the need for differentiation in accounting and...

Persistent link: https://www.econbiz.de/10010793895

Fair value: actuarial accounting for the markets... or for the accountants?

Jerman, Lambert - Université Paris-Dauphine (Paris IX) - 2013

Fair value accounting under IAS-IFRSs is often presented as market accounting that results from expression of the financial requirements of business management and accounting practice. By showing that fair value has the features of actuarial accounting, and is the product of a conceptual shift...

Persistent link: https://www.econbiz.de/10010799309

The Fair Value – between Theoretical Predictability and Practical Modeling within the Romanian Accounting Area. Case Study for the Societies within the Transportation Field in Roma...

Manea Marinela – Daniela - In: Ovidius University Annals, Economic Sciences Series XIII (2013) 1, pp. 1339-1344

The paper sets out to explore the approach of the fair value within the set of financial situations published annually by entities from the point of view of the external analyst, who is interested rather in the practical modeling of this aggregate than in the theoretical process of measuring....

Persistent link: https://www.econbiz.de/10010679434

Measurement and Evaluation in Financial Accounting

Florin-Constantin, Dima - In: Ovidius University Annals, Economic Sciences Series XIII (2013) 1, pp. 1189-1192

The paper aims to identify and analyze the fundamentals, the principles, the criteria and the evaluation bases used in preparing the financial statements. The paper also captures moments of evaluation and the evaluation of the structures in the financial statements according to their origin. The...

Persistent link: https://www.econbiz.de/10010679562

Fair Value and Its Significance in Performance

Vlãdaia (Vlad) Mãdãlina-Lucia; Petrescu (Neac?u) … - In: Ovidius University Annals, Economic Sciences Series XIII (2013) 1, pp. 1589-1592

Economic entities have a very important role in our daily life and for this reason performing companies are a key element for the development of a nation. Thus, many economists consider economic entities as an engine – in determining economic, social and political progress. In the context of...

Persistent link: https://www.econbiz.de/10010679589

Effects of the Option "Fair Value" on the Entity's Financial Position and Assets

Nicolae, Todea; Maria, Udrea Ana; Cornelia, Cioca Ionela - In: Ovidius University Annals, Economic Sciences Series XIII (2013) 1, pp. 1524-1528

The purpose of this article is to present issues of assessment and reassessment of tangible assets due to fair value in the context of harmonization of national accounting regulations with International Financial Reporting Standards. The main objectives considered when drafting the article are...

Persistent link: https://www.econbiz.de/10010679617

La juste valeur : une comptabilité actuarielle pour les marchés...ou les comptables ?

Jerman, Lambert - Université Paris-Dauphine (Paris IX) - 2013

Fair value supporting by the IAS-IFRS standards appears largely as a financial interference in the accounting practice. Nevertheless, by showing that fair value represents an accounting conceptual shift due to recent transformations of our economies, we establish that fair value actuarial...

Persistent link: https://www.econbiz.de/10010781516

Improvement to Biological Assets Valuation Documentation

Popko, Evgeniya - In: Accounting and Finance (2013) 1, pp. 46-51

The article deals with the improvement concerning the documentation on the valuation of an agricultural enterprise …'s biological assets. The objective of the paper is to substantiate the need for the new forms of primary documents for valuation of … of biological asset fair value accounting presentation, control over the valuation reliability and obtain the decision …

Persistent link: https://www.econbiz.de/10010659943

Does the Balance Sheet Approach Improve the Usefulness of Accounting Information?

Kusano, Masaki - In: The Japanese Accounting Review 2 (2012) December, pp. 139-152

the valuation role of financial reporting because the combined usefulness of accounting information of the book value of …

Persistent link: https://www.econbiz.de/10010618333

ASPECTS OF THE INTERNATIONAL FINANCIAL REPORTING STANDARDS AND THE IAS GOVERNING IN GLOBAL CONTEXT

Rosu-Hamzescu, Niculina - In: Annals of University of Craiova - Economic Sciences Series 1 (2012) 40, pp. 75-82

The International Financial Reporting Standards (IRFS) represents a set of accounting standards, issued by the International Accounting Standards Board (IASB). Many of the standards belonging to the IRFS are commonly known under the name “international accounting standards”. The present...

Persistent link: https://www.econbiz.de/10010627886