搜索结果: 1-15 共查到“知识库 经济学 accounting”相关记录103条 . 查询时间(0.077 秒)
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...
Adjustments to Accounting Profit in Determination of the Income Tax Base: Evolution in the Czech Republic
Czech Republic IFRS Tax base
2016/1/27
The article analyzes the main trends in income, tax base and tax deductions for Czech companies in years 1993 – 2012. After an initial survey of the problem, the article describes the issue of nationa...
Changes in Accounting Solutions for Transformations of Business Companies and Cooperatives since the Beginning of 2012
Balance sheet date for measurement Accounting methods for transformations in Czech law Acquisition
2016/1/27
It can be concluded from an analysis and comparison of the legal and accounting concepts related to the amendment of the Transformation of Business Companies and Cooperatives Act and Regulation 500, t...
Measurement Bases for Acquisitions and Mergers in Financial Accounting and in Commercial Law
Acquisition Acquisition method, Commercial law Financial Accounting Measurement base Merger Purchase method
2016/1/27
In association with transactions involving businesses, acquisitions and mergers, etc., commercial law stipulates the new measurement of business assets and thus also net business assets. Similarly, fi...
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...