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Tinjauan Penerapan Standar Akuntansi Keuangan Koperasi Berdasarkan PSAK No. 27 pada Koperasi Serba Usaha Beringin Jaya Desa Perdamaian Kabupaten Langkat
Tarigan, Anita Apriyanti Br. - 2011
Financial Statement is essential source of quantitative information for parties related to organization, including cooperative. A standard of financial accounting for cooperative in preparation of financial statement in Indonesia has been determined. The standard is contained in statement of...
Persistent link: https://www.econbiz.de/10009464294
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BASIC ASPECTS OF MEASUREMENT OF IMPAIRMENT OF LONG-TERM ASSETS OF AN ENTITY
Maisuradze, Marina - 2019
Abstract The carrying value of the enterprise assets is their historical value, which is adjusted by the amount of depreciation, that represents an estimate of value and only approximately reflects the value of the asset value in time. At the same time, investors, who are the main consumers of...
Persistent link: https://www.econbiz.de/10012064048
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SHORT INCURSION ON ANNUAL FINANCIAL REPORTS VERSUS INTERIM FINANCIAL REPORTS
CLAUDIA-ELENA, GRIGORAS-ICHIM; LUCIA, MOROSAN-DANILA - 2020
Our concern for the analysis of the annual and interim financial reporting was generated by the importance that each entity must give, which in certain periods of its activity is required to give it to this strategic source of information. In each entity questions arise regarding the usefulness...
Persistent link: https://www.econbiz.de/10012244706
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BASIC ASPECTS OF MEASUREMENT OF IMPAIRMENT OF LONG-TERM ASSETS OF AN ENTITY
Maisuradze, Marina - 2019
Abstract The carrying value of the enterprise assets is their historical value, which is adjusted by the amount of depreciation, that represents an estimate of value and only approximately reflects the value of the asset value in time. At the same time, investors, who are the main consumers of...
Persistent link: https://www.econbiz.de/10015335870
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SHORT INCURSION ON ANNUAL FINANCIAL REPORTS VERSUS INTERIM FINANCIAL REPORTS
CLAUDIA-ELENA, GRIGORAS-ICHIM; LUCIA, MOROSAN-DANILA - 2020
Our concern for the analysis of the annual and interim financial reporting was generated by the importance that each entity must give, which in certain periods of its activity is required to give it to this strategic source of information. In each entity questions arise regarding the usefulness...
Persistent link: https://www.econbiz.de/10015335909
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Bilanzielle Behandlung der Herstellungskosten einer Produktionsanlage für Schiffsgetriebe. HGB und IFRS im Vergleich
Gechert, Maika - 2009
Ein Unternehmen, es handelt sich dabei um die Josef Konstan GmbH, erhält den Auftrag ein neues Getriebe für ein Schiff zu produzieren. Um dies durchführen zu können, muss eine neue Anlage entwickelt und konstruiert werden. Die Anlage soll vom Unternehmen selbst erstellt werden. Dem...
Persistent link: https://www.econbiz.de/10009434361
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Derivative Finanzinstrumente nach HGB, IFRS und US-GAAP sowie ihre Bedeutung f?r die Jahresabschlusspolitik und -analyse
Gantzkow, Marcus - 2007
Die Dissertation wurde mit der Zielsetzung verfasst, die Bedeutung von derivativen Finanzinstrumenten f?r die Jahresabschlusspolitik und -analyse darzustellen. These der Dissertation ist hierbei, dass derivative Finanzinstrumente und die mit ihnen verbundenen Chancen und Risiken ma?geblichen...
Persistent link: https://www.econbiz.de/10009482293
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Rural-to-Urban Migration in Developing Countries : The Applicability of the Harris Todaro Model with a Special Focus on the Chinese Economy
Bahns, Karin Margarethe - 2005
einigerUnzulänglichkeiten in der Lage ist, die wirtschaftlicheEntwicklung in China zu erklären und Leitlinien für dieImplementierung politischer …
Persistent link: https://www.econbiz.de/10009471828
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Priorities and strategies for health information system development in China : how provincial health information systems support regional health planning
Yang, Hui - 2004
China is moving towards a market economy. The greater use of market forces has made China richer, accelerated … management.The objective of the study is to contribute to the development of China's health information system (HIS) over the … for planning within the macro and historical context of health planning in China, in particular having regard to the …
Persistent link: https://www.econbiz.de/10009481029
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Business incubation in China: effectiveness and perceived contributions to tenant enterprises
Xu, L - 2010
popularity in China since the mid-1990s. The purpose of this paper is to provide insights into the perceived value of business … incubators from the perspective of start-up ventures and draw implications for future incubation programmes in China … benefits of the incubation programme.Findings: True to their names, business incubators in China have added practical value to …
Persistent link: https://www.econbiz.de/10009481777