Search Results - subject:"tangible fixed assets"

Determinants of investment in tangible and intangible fixed assets

García-Posada, Miguel; Menéndez Pujadas, Álvaro; … - 2020

all asset types. In the case of size, larger firms invest more in R&D and intangibles but less in tangible fixed assets … funding source for tangible fixed assets. Stock issues are used to fund R&D and, especially, tangible fixed assets. Firms use …

Persistent link: https://www.econbiz.de/10012523787

Determinants of investment in tangible and intangible fixed assets

García-Posada, Miguel; Menéndez, Álvaro; Mulino, … - 2020

Persistent link: https://www.econbiz.de/10012208142

Accounting Policies and Fair Value of Fixed Assets and Influence of Financial Results in Romanian Listed Companies

Velicescu Nicolae–Bogdan; Elena, Branza Diana- - In: Ovidius University Annals, Economic Sciences Series XIII (2013) 1, pp. 1584-1588

In the pages of this article, we shall present a study whose main objective is to reflect how financial period result is influenced by policies and accounting treatments applied within companies. To achieve this objective we considered the financial statements and audit reports for the financial...

Persistent link: https://www.econbiz.de/10010679581

The Evaluation Subsequent to the Recognition of Tangible Fixed Assets in Public Institutions – Revaluation Method

Tenovici, Cristina Otilia - In: International Journal of Academic Research in … 3 (2013) 2, pp. 5-14

and performance in the institution. Thus, for the subsequent evaluation of tangible fixed assets, a public institution …

Persistent link: https://www.econbiz.de/10010706118

Tangible fixed assets of a company pursuant to the czech accounting law and international accounting standards

Svoboda, Patrik; Svoboda, Emil - 2012

the reported assets and economic result process. The report deals with the issue of valuation of the tangible fixed assets … the definitions and valuation of the tangible fixed assets in these systems have been determined, indicating the impact on …

Persistent link: https://www.econbiz.de/10011315881

Linear regression model as a tool for measuring organizational capital

Fiala, Roman; Borůvková, Jana - 2012

The authors´ goal was to create a model suitable for measuring organization capital, that is to say a model with high coefficient of determination, in which coefficients of all regressors and the intercept are statistical significant. Three linear regression models for the years 2006, 2007 and...

Persistent link: https://www.econbiz.de/10011316060

ACCOUNTING AND TAXATION OF THE TANGIBLE FIXED ASSETS’ REVALUATION

CIUMAG, MARIN - In: Annals - Economy Series 2 (2012) June, pp. 48-53

Revaluation of tangible assets, namely the determination of fair value is required to provide a fair image of its financial position and performance. This activity is performed by authorized persons. The value differences may be additional when the fair value is bigger than the book one, or less...

Persistent link: https://www.econbiz.de/10010569750

The Accountant Instrumentation of the Tangible Fixed Assets for the Companies in the Construction Field

Adela, Breuer; Mihaela, Lesconi Frumusanu; Dorel, Jurchescu - In: Ovidius University Annals, Economic Sciences Series XI (2011) 1, pp. 265-269

The paper approaches the problems of tangible fixed assets. We consider pertinent such a research, even if the … accountancy of tangible fixed assets in the constructions field does not differ from their accountancy for other firms with … different activity field, in the case of firms in the constructions field we encounter tangible fixed assets specific to this …

Persistent link: https://www.econbiz.de/10010701195

Linear regression model as a tool for measuring organizational capital

Fiala, Roman; Borůvková, Jana - In: Acta Universitatis Bohemiae Meridionales 14 (2011) 1, pp. 7-13

Persistent link: https://www.econbiz.de/10010638547

The audit risk associated to the depreciation adjustments of the tangible assets during the financial instability period

SOCOL, Adela; TAMAS, Szora Attila - In: Finante - provocarile viitorului (Finance - Challenges … 1 (2009) 10, pp. 108-119

The research object of this article is the connection between the presentations of the tangible fixed assets at the …

Persistent link: https://www.econbiz.de/10008520660