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Comparable Analysis of Asset Valuation Methods
Kraniauskienė, Laima - 2010
asset valuation methods and to determine how the valuation methods influenced the company‘s financial condition and … operating results.Objectives:• To analyze asset‘s valuation based on fair value and historical cost and to determine their … advantages and disadvantages;• To compare the standards of assets valuation issues in International and Business Accounting …
Persistent link: https://www.econbiz.de/10009478698
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Minority Discounts and Control Premiums in Appraisal Proceedings
Booth, Richard A., Marbury Research Professor of Law - 2001
preferred method of valuation, implicitly adjusts for any minority discount by measuring the value of the subject company (based …
Persistent link: https://www.econbiz.de/10009432052
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Reporting intangible assets: voluntary disclosure practices of the top emerging market companies
Kang, Helen Hyon Ju, Accounting, Australian School of … - 2006
The purpose of financial reporting is to provide information that is useful for decision making. Recently,however, there has been a systematic decline in the usefulness of such information. Indeed, the currentreporting model seems to be no longer sufficient mainly due to the fact that it ignores...
Persistent link: https://www.econbiz.de/10009484194
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The Role of Catering Incentives in ESG Disclosure
Lee, King Fuei - 2023
investor valuation of high-disclosure companies. The study examines 2,207 US-listed firms from 2005-2022, and finds a …
Persistent link: https://www.econbiz.de/10015213464
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Financial Assessment of Greece's Top 10 Energy Enterprises Amid the Covid-19 Pandemic
Gazilas, Emmanouil Taxiarchis - 2023
This study conducts a comprehensive financial assessment of Greece's ten largest energy companies during the tumultuous period of 2019 to 2022, amidst the unprecedented challenges posed by the COVID-19 pandemic. Employing a meticulous analysis of crucial profitability ratios, I delve into the...
Persistent link: https://www.econbiz.de/10015213654
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Decoding ESG Disclosure: Unveiling the Role of Catering Incentives
Lee, King Fuei - 2023
investor valuation of high-disclosure companies. The study examines 2,207 US-listed firms from 2005-2022, and finds a …
Persistent link: https://www.econbiz.de/10015213760
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Ефекти от прилагането на МСФО 15 Приходи от договори с клиенти в част от българските предприятия за периода 2017 – 2018 година
Filipova, Fanya; Georgiev, Venelin; Atanasov, Atanas; … - 2020
The study focuses on issues related to the implementation of the new IFRS 15 Revenue from Contracts with Customers. The most debatable issues regarding the requirements of the new five-step revenue recognition approach are discussed, as well as the conceptual basis of this approach and its...
Persistent link: https://www.econbiz.de/10015214026
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Ползите от задължително нефинансово отчитане без единна рамка за оповестяване
Atanasov, Atanas - 2020
The purpose of this publication is to provide a critical analysis of the applicability of the European Non-Financial Reporting Directive, and in particular of the non-financial disclosure framework applied. The results of the study, based on a literature review of the specialized literature and...
Persistent link: https://www.econbiz.de/10015214027
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Accounting Implications of Taxation
Paliu-Popa, Lucia; Ecobici, Nicolae - 2007
Romania's accession to the European Union required a series of changes in the fiscal legislation in order to harmonize it with the Community Regulations; the value-added tax, the new introduced concepts or mechanism being especially regarded at this indirect tax level, with the function to...
Persistent link: https://www.econbiz.de/10015214047
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Fiscal and Book-Keeping Issues Regarding Financing Through Leasing System in European Context
Paliu-Popa, Lucia - 2008
The legislative modifications, both in accounting/book-keeping and fiscal manner, influenced the leasing which is known in our country as a modern financing technique for investments, beeing thus an alternative of economical entities financing. Starting from the rules imposed to nobanking...
Persistent link: https://www.econbiz.de/10015214064