Search Results - subject_exact:"Inventory accounting"

Marimpan, Reniati - 2023

Inventory is an important thing for the company because most of the company's assets are embedded in inventory. With inventory, the company can maintain its survival. The problems that are often experienced in inventory accounting are recording and valuation

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014258097

Identification of COVID Related Abnormal Expenses/Losses & Inventory Valuations

Jain, Navneet - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012835163

Managing RFID implementations : implications for managerial decision making

Weinhard, Alexander - 2019

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012019968

Warenbewertung und Teilwert-Abschreibungen im Outfit-Handel : gesetzliche Grundlagen, Inventur- und Bewertungs-Verfahren, Auswirkungen, Praxisbeispiele

Anklam, Peter; Heitmann, Ulf - 2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012624985

Hat die Bestandsbewertung von zum Verkauf bestimmter Erzeugnisse Einfluss auf den Economic Value Added (EVA) sowie auf den Wert von Geschäftsbereichen?

Kesten, Ralf - 2016

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011477261

Reformfokus Steuerbilanz : Streitpunkte und Strategien zu einer Weiterentwicklung der Steuerbilanzierung ; Ergebnisbericht zum ifst-Kolloquium am 24. Februar 2014

2014

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010383456

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Reformfokus Steuerbilanz : Streitpunkte und Strategien zu einer Weiterentwicklung der Steuerbilanzierung; Ergebnisbericht zum ifst-Kolloquium am 24. Februar 2014

2014

Book / Working Paper

Rationalisierung von Inventur und Bestandskontrolle : Weniger Aufwand und mehr Sicherheit mit Stichprobeninventur

Ökonomou, Jörg - 2018

Abgrenzung der Aufgaben von Inventur und Bestandskontrollen -- Rechtliche und betriebliche Voraussetzungen für Stichprobeninventuren (zulässige Verfahren und Organisationsoptionen) -- Bestandskontrollen unter Risiko-Gesichtspunkten -- Praxisnahe Beispiele für Systemeinsatz...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014019637

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Rationalisierung von Inventur und Bestandskontrolle : weniger Aufwand und mehr Sicherheit mit Stichprobeninventur

Ökonomou, Jörg - 2018

Book / Working Paper

Estimating the potential revenue impact of taxing LIFO reserves in the current low commodity price environment

Tinkelman, Daniel P.; Tan, Christine E. L. - 2018

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011980558

A Roadblock to US Adoption of IFRS IS LIFO Inventory Valuation

Fosbre, Anne B. - 2012

A roadblock exists between International Financial Reporting Standards, (IFRS) and United States Generally Accepted Accounting Standards, (US GAAP) in the area of acceptable methods of inventory valuation. IFRS recognizes the First In First Out Method, FIFO, and the Weighted Average Method of...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013114560

The positive future outlook of the last in first out inventory methods

Harris, Peter - 2012

The Last in First out Method (LIFO) is presently under severe scrutiny from the financial community, which may soon culminate in its repeal as an acceptable accounting method. There are pressures from the International Financial Accounting Standards Board to standardize accounting standards...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009722123

Should last in first out inventory valuation methods be eliminated?

Harris, Peter - 2011

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009012825

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Should Last in First Out Inventory Valuation Methods Be Eliminated?

Harris, Peter - 2011

Book / Working Paper

There and back again : unintended consequences of LIFO repeal

Guenther, David A.; Sansing, Richard C. - 2010 - Rev.

This study examines the effect on firm value of repealing the last-in, first-out (LIFO) inventory method for tax purposes. Our model extends prior literature by determining quantities and prices in equilibrium rather than specifying them exogenously. We find that LIFO repeal could increase the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10008906757

Growth regressions, principal components and frequentist model averaging

Wagner, Martin; Hlouskova, Jaroslava - 2009

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003839749

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Growth regressions, principal components and frequentist model averaging

Wagner, Martin; Hlouskova, Jaroslava - 2009

Book / Working Paper

Exploring inventory trends in six US retail segments

2008

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003788987

Returns to tenure or seniority?

Buhai, Sebastian; Portela, Miguel; Teulings, Coen N.; … - 2008

This study documents two empirical regularities, using data for Denmark and Portugal. First, workers who are hired last, are the first to leave the firm (Last In, First Out; LIFO). Second, workers' wages rise with seniority (= a worker's tenure relative to the tenure of her colleagues). We seek...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003749639

Giving Life to LIFO : Adoption of the LIFO Method of Inventory Valuation by the Income Tax Code

Lessard, Stephen Charles - 2008

This paper examines the circumstances that led to the incorporation of the LIFO method of inventory valuation into the tax law in 1938 and 1939. An understanding of why the LIFO method was adopted after decades of initial opposition by revenue officials may lend perspective to the current policy...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014222303

The theoretical defenses of the last in first out inventory methods

Harris, Peter; Stahlin, William - 2014

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010338724

A production model for deteriorating items with stochastic preventive maintenance time and rework process with FIFO rule

Wee, Hui Ming; Widyadana, Gede Agus - 2013

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009735008

Die Lifo-Methode in Handels- und Steuerbilanz

Hüttemann, Rainer; Meinert, Carsten - 2013

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009719854

Accounting best practices

Bragg, Steven M. - 2013 - 7. ed.

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009725322

Atsargų apskaitos metodika ir jos tobulinimas

Rudytė, Silva - 2005

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009478779

Radio frequency identification in the smart supply chain

Lozano-Nieto, Albert - 2012

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009529677

Wycena zasobów gospodarczych dla potrzeb sprawozdawczości finansowej

2012

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009671943

The interplay of interpersonal affect and source reliability on auditors' inventory judgements

Bhattacharjee, Sudip; Moreno, Kimberley K.; Riley, Tracey - 2012

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009717273

An economical approach to estimate a benchmark capital stock : an optimal consistency method

2003 - [Elektronische Ressource]

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10001876913

Grundlagen der Buchführung

Kajüter, Peter; Voß, Annette - 2011

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009124642

Internal control of fixed assets : a controller and auditor's guide

King, Alfred M. - 2011

"For many companies, fixed assets represent the largest single aspect of their financial statement, yet rarely do they command time proportionate to the magnitude of the investment. This is the first book to show how to implement internal controls for fixed assets. It is a step-by-step guide for...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10008938782

Forecasting in airforce supply chains

Downing, Matthew; Chipulu, Maxwell; Ojiako, Udechukwu; … - 2011

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009241273

Perspektiven autonomer Inventarisierung : transparente Lagerprozesse mittels autonomer Systeme

Hildebrandt, Torsten; Frommberger, Lutz; Wolter, Diedrich; … - 2010

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003928267

Spielräume bei der Ermittlung von Lagerbestandskosten : eine Simulationsstudie

Siepermann, Christoph - 2010

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003929436

Befreiung von der Pflicht zur Buchführung, zur Erstellung von Inventaren und zur Aufstellung eines Jahresabschlusses nach BilMoG

Sorg, Peter; Stephan, Madeleine - 2010

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003956653

Fragen der Gruppenbesteuerung bei Durchführung einer Tax Due Diligence

Plott, Christoph - 2010

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003990961

Analyse der Supply Chain

Sürie, Christopher; Wagner, Michael - 2010

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003994867

Perceived effectiveness of fraud detection audit procedures in a stock and warehousing cycle : additional evidence from Barbados

Alleyne, Philmore; Persaud, Nadini; Alleyne, Peter; … - 2010

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003997156

A deterministic order level inventory model for deteriorating items with two storage facilities under FIFO dispatching policy

Jaggi, Chandra K.; Varma, Priyanka - 2010

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10008646988

A roadblock to US adoption of IFRS is LIFO inventory valuation

Fosbre, Anne B.; Fosbre, Paul B.; Kraft, Ellen M. - 2010

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10008807872

Eröffnet § 121 f VAG einen Run-Off-Tourismus?

Görg, Werner - 2010

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10008737194

Creating order forecasts : point-of-sale or order history?

Williams, Brent D.; Waller, Matthew A. - 2010

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10008779128

Exact fill rates for (R,s,S) inventory control with gamma distributed demand

2001 - [Elektronische Ressource]

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10001583762

Inventory inaccuracy in retail stores due to theft : an analysis of the benefits of RFID

Rekik, Yacine; Sahin, Evren; Dallery, Yves - 2009

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003840695

Rationelle Inventuren an 30 Lagerstandorten : Stichprobeninventur unter SAP im Industrieunternehmen

Leitgeb, Robert - 2009

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003841686

Automatisierte Sicherheits- und Inventurkontrolle auf Automobilterminals

Scholz-Reiter, Bernd; Özsahin, Mehmet Emin; Harjes, Florian - 2009

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003882438

CECS inventory and asset management process improvement : a lean six sigma case study

Martinez, Felix; Gopal, Varshini; Shah, Amol; Beaver, Robert - 2009

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003932885

Das Bilanzproblem der Banken : ein Lösungsvorschlag

Suntum, Ulrich van; Ilgmann, Cordelius - 2009

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003896688

Handlungsempfehlungen zum Bestandsmanagement

Kemmner, Götz-Andreas - 2008

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Einführung in das betriebliche Rechnungswesen : Buchführung, Jahresabschluss, Kostenrechnung

Dincher, Roland; Ehreiser, Hans-Jörg; … - 2008 - 3., überarbeitete Auflage

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003744407

RFID technology drives shift in inventory valuation to specific identification

Parker, Paula Diane; Bishop, John Sammy; Sylvestre, Jeanne - 2008

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003765602

Classification, cost basis, write-downs and disclosures

Fitzsimons, Adrian P.; Lange, Gerard A. - 2008

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003765604

Inventory accounting after LIFO

Ayres, Frances L.; Bauman, Christine C.; Bauman, Mark P.; … - 2008

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003769951

Handelsbestände an Finanzinstrumenten bei Banken und bei Nicht-Banken nach dem BilMoG

Scharpf, Paul; Schaber, Mathias - 2008

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003775960