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Tangible fixed assets of a company pursuant to the czech accounting law and international accounting standards
Svoboda, Patrik; Svoboda, Emil - In: Acta Universitatis Bohemiae Meridionales 10 (2007) 1, pp. 57-65
The valuation of assets is a challenging activity as well as a scientific discipline having an impact on the amount of … 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/10010638578
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ANALYSE DE L'EFFET DES IMPOTS DIFFERES SUR LE CONTENU INFORMATIONNEL DU RESULTAT : CAS DES FIRMES UTILISANT LES NORMES INTERNATIONALES ET LES NORMES AMERICAINES
Olivero, Bernard; Trabelsi, Nadia Sbei - HAL - 2008
L'objectif de ce papier est d'analyser l'effet des impôts différés sur le contenu informationnel du résultat pour deux échantillons de firmes se référant aux normes IAS/IFRS et aux US GAAP sur une période de dix ans (1994-2003). En effet, c'est à partir de 1999 que le traitement selon...
Persistent link: https://www.econbiz.de/10008788844
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Panelový regresní model : nástroj pro odhad obvyklé rentability tržeb pro účely převodních cen v kontextu malých a středních podniků
Nerudová, Danuše; Solilová, Veronika; Bohušová, Hana; … - In: Politická ekonomie : teorie, modelování, aplikace 65 (2017) 4, pp. 424-439
Persistent link: https://www.econbiz.de/10011853870
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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...
Persistent link: https://www.econbiz.de/10010701195
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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
The option for an accounting policy is determined by the need to provide an accurate image of the financial position and performance in the institution. Thus, for the subsequent evaluation of tangible fixed assets, a public institution should choose the optimal accounting policy, that is either...
Persistent link: https://www.econbiz.de/10010706118
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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
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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
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/10010638547
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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
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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
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Determinants of investment in tangible and intangible fixed assets
García-Posada, Miguel; Menéndez Pujadas, Álvaro; … - 2020
En este documento investigamos las características empresariales que están asociadas con la inversión en activos fijos tangibles e intangibles, prestando especial atención al caso de la I+D, y las fuentes de financiación que se utilizan en cada tipo de inversión. Respecto a las...
Persistent link: https://www.econbiz.de/10012523787