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Revised capital assets pricing model: an improved model for forecasting risk and return
Revised Capital Assets Pricing Model Risk Return
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2010/10/18
This study's aim is to examine a new version of capital assets pricing model which is
called Revised Capital Assets Pricing Model (R-CAPM) in Tehran Stock Exchange (TSE).
According to Markowitz theo...
Balancing of the chosen intangible fixed assets according to the Czech accounting legislation, German accounting systems and international accounting standards
intangible fixed assets IAS/IFRS US GAAP German accounting systems goodwill
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2014/3/10
The paper deals with the comparison of intangible fixed assets, especially in the area of determination, evaluation as at the date of the accounting transaction, closing date and possibilities of depr...
Valuation of tangible fixed assets pursuant to the Czech accounting law and international accounting standards
valuation tangible fixed assets Small and Medium-sized Entities (SME) IAS/IFRS US GAAP Human capital screening theory and education in agriculture
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2014/3/20
The valuation of assets is a relatively 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...
Analysis of Effective Tax Rates on Assets and Sources of Finance in the Czech Republic in Years 2000 – 2005
Tax Wedge Effective Tax Rate Required Pre-Tax Rate of Return
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2010/10/20
The aim of this article has been to assess on the base of calculation of the tax wedges the degree to which taxation affects the incentive to undertake investment in the Czech Republic and make a comp...