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Motives for reporting fixed assets at revalued amount : evidence from a developing economy

Nijam, Habeeb Mohamed - In: Global business review 19 (2018) 3, pp. 604-622

Persistent link: https://www.econbiz.de/10011887663

Impact of IFRS on Romanian Accounting and Tax Rules for Fixed Tangibles Assets

ISTRATE, Costel - In: Journal of Accounting and Management Information Systems 11 (2012) 2, pp. 243-263

(the initial recognition and measurement, the revaluation, the depreciation of fixed assets), while the tax law doesn …

Persistent link: https://www.econbiz.de/10010556259

INCORPORATED IMMOBILIZED ACTIVES:IMPORTANCE, VALUATION, REVALUATION

Domnisoru, Sorinel; Vinatoru, Sorin; Giurescu, Daniela - In: Revista Tinerilor Economisti (The Young Economists Journal) 1 (2007) 9S, pp. 15-22

In this article, we tried to display two problems. The first problem refers to the fact that, for the incorporated actives, it is stipulated in the law that the subsequent valuations are performed starting with the historic cost, except the amortization and the adjustments in case of...

Persistent link: https://www.econbiz.de/10005176828

EVALUATION METHODS USED FOR TANGIBLE ASSETS BY ECONOMIC ENTITIES

CSŐSZ, Csongor; DUMBRAVĂ, Partenie - In: CrossCultural Management Journal (2014) 30, pp. 73-81

At many entities the net asset value is influenced by the evaluation methods applied for tangible assets, because the value of intangible assets and financial assets is small in most cases. The objective of this paper is to analyze the differences between the procedures / methods of evaluation...

Persistent link: https://www.econbiz.de/10010764479

TANGIBLE ASSETS REVALUATION AND THE FAIR VIEW

Dumbravă, Partenie; Albert, Márton; Csongor, Csősz - In: Revista Tinerilor Economisti (The Young Economists Journal) 1 (2012) 18, pp. 50-61

these assets to be recorded in the financial statements at fair value need regular revaluation. Revaluations should be made …: revaluation of assets of the entity, the reason of revaluation and the notion of true and fair view. …

Persistent link: https://www.econbiz.de/10010592938

EVALUATION METHODS USED FOR TANGIBLE ASSETS BY ECONOMIC ENTITIES

CSŐSZ, Csongor; DUMBRAVĂ, Partenie - In: CrossCultural Management Journal (2014) 5, pp. 79-87

Persistent link: https://www.econbiz.de/10011079782

Asset Impairment Accounting Decisions and Employee Downsizing in Japan

Fujiyama, Keishi - 2018

Given the long-term relationship between firms and employees, the literature suggests that managers enhance the informativeness of accounting numbers in anticipation of employee negotiations to inform their employees of the firm's underlying economics. This study complements and extends the...

Persistent link: https://www.econbiz.de/10012934825

Enhancing Financial Security in Agricultural Business: Financial and Property Aspects

Bezdushna, Yuliya - In: Accounting and Finance (2014) 1, pp. 8-12

operating activities has been identified. Suggestions have been made as to revaluation of agricultural enterprises fixed assets … approve the Methodology of agribusinesses fixed assets revaluation which would provide the organizational mechanism and … methodical procedure of fixed assets revaluation in agribusiness. According to the author, application of this methodology will …

Persistent link: https://www.econbiz.de/10010843600

Enhancing Financial Security in Agricultural Business: Financial and Property Aspects

Bezdushna, Yuliya - In: Accounting and Finance (2014) 1, pp. 8-12

Persistent link: https://www.econbiz.de/10010755983

The Financial Audit Complexity of The Fixed Assets

Domnisoru, Sorin; Vinatoru, Sorin - In: European Research Studies Journal XI (2008) 4, pp. 49-62

The paper shows concretely and in detail a part of what can means the auditing of fixed assets, the challenges and threatening of this field. For showing the complexity of the issue analysed, it is starting from the too much general and sinthetic of the broached issues into specialized...

Persistent link: https://www.econbiz.de/10008475669