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Amendments to the IAS 41 and IAS 16–implications for accounting of bearer plants
agriculture accounting agriculture produce biological assets IAS-IFRS
2016/5/11
Under the IAS-IFRS standards, agricultural activity is accounted for using a fair value model. In 2014, the IASB amended the accounting treatment for bearer plants with the aim to address some concern...
Influence of Development of the Organization of the Operational Accounting and Control on the Enterprises’ Management of Machine-Building in Ukraine
Management Operational accounting Operational control
2016/1/27
The article considers the operational management system of machine-building enterprises in Ukraine under the conditions of interpenetration of accounting and control functions and their deep integrati...
Comparative Analysis of Czech Accounting with International Regulation from SMEs Perspective
Czech Republic Econometric tools Globalization IFRS International harmonization
2016/1/27
Use of harmonized accounting standards may reduce investor’s uncertainty and can thus reduce the cost of capital. It can significantly improve the communication between business users and all their st...
Accounting Standards for the Public and Non-profit Organization in the USA
Financial reporting GAAP GASB Governmental accounting standards board Not-for-profit organizations Public sector
2016/1/27
Governmental accounting in the US has undergone significant changes and with it the complexities of preparing financial statements for governmental entities increased. The GASB, Governmental Accountin...
Accounting for Cross-border Mergers and Its Problems
Book value Cross-border mergers Date of acquisition,
2016/1/27
Both the legal and accounting conceptual differences in national legislations regulating mergers may be quite significant in spite of the unification processes taking place via the transposition of EU...
International and European in the Accounting System of Romania
Financial reporting IFRS Romania Romanian Accounting Practices
2016/1/26
In order to join the European Union, Romania, as well as the other member countries, must accomplish certain criteria, among which we can mention the adopting of the acquis communautaire. Thus, two Gu...
Fair Value Accounting and Measurement through FASB’s Developments
Estimates Fair value Financial crisis Hierarchy Level Relevance Reliability
2016/1/26
Our research follows the path of fair value as a term and concept, as well as its disclosure, measurement and recognition back from 1953 until our days, and analyzes the regulations issued by United S...
Accounting Interpretation of Cross-border Mergers in the Czech Republic Based on Czech Accounting Standards
Cross-border mergers Czech Republic Decisive Day Merger Project
2016/1/26
The paper deals with cross-border mergers that may be performed either out of or into the Czech Republic and focuses on the accounting and tax aspects of these transactions. Attention was also paid to...
Historical Costs versus Fair Value Measurement in Financial Accounting
Accounting Fair value Measurement
2016/1/26
There are two important points in which in which we need assets and liabilities measured in financial accounting: on initial recognition and at a balance sheet day. Many International Financial Report...
The Hicks’ Concept of Income and Its Relevancy for Accounting Purposes
Ex-ante income Ex-post income J. R. Hicks Subjective goodwill Subjective profit Subjective value
2016/1/26
The paper analyses the possibility of using the economic concept of income introduced by J. R. Hicks for accounting purposes. Despite some disadvantages hindering from its broader practical utilizatio...
Have IFRS Positive Impact on the Regulatory Accounting Systems in Continental European Countries?
Due process IFRS Regulatory systems
2016/1/26
This article investigates statement that IFRS have positive impact on the regulatory system in continental European countries. The accounting regulatory system is used for the purpose of investigation...
Comparative Analysis of the National Accounting Standards of the Czech Republic and Lithuania [full text
Czech GAAP European Union Financial reporting International Financial Reporting Standards Lithuanian Business Accounting Standards (LBAS)
2016/1/26
The European Union (EU) Regulation 1606/2002 requires all listed companies of the member states to prepare consolidated financial statements based on the International Financial Reporting Standards (I...
The “Architecture” of Capital Accounting Basic Design Principles
Design Principles Architecture
2015/9/21
National income accounting would be a relatively simple matter were it not
for “capital.” All flows of output would then be for immediate consumption, and labor would be the sole factor of prod...
1993 Accounting standards for business enterprises (basic standards)
Business Enterprises Basic Standard
2015/6/3
Article 1. In accordance with "The Accounting Law of the People's Republic of China", this Standard is
formulated to meet the needs of developing a socialist market economy in our country, to standa...
From Accounting to Accountability: Harnessing Data for School Improvement
Accountability School Improvement
2015/5/27
There was a time in education when
decisions were based on the best
judgements of the people in authority. It
was assumed that school leaders, as
professionals in the field, had both the
responsi...