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中国石油大学（北京）工商管理学院管理会计双语课件Chapter1 Managment Accounting:Informtion Thant Creates Value
中国石油大学（北京）工商管理学院 管理会计 双语课件 Chapter1 Managment Accounting Informtion Thant Creates Value
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2019/1/16
中国石油大学（北京）工商管理学院管理会计双语课件Chapter1 Managment Accounting:Informtion Thant Creates Value。
Fair Value Measurement in Financial Reporting
Accounting Assets Fair value Historical cost Liabilities
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2016/1/27
Measurement in financial accounting has been the most discussed issue in recent decades. The last very important result of the convergence process between IFRS and U.S. GAAP was adopting IFRS 13 – Fai...
Fair Value Accounting and Measurement through FASB’s Developments
Estimates Fair value Financial crisis Hierarchy Level Relevance Reliability
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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...
Fair Value Accounting: The Road to Be Most Travelled
Fair Value Accounting Be Most Travelled
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2014/8/5
The use of fair value accounting has gained momentum and has proven to attract a level of attention rarely witnessed in the annals of accounting practice. One of the driving forces is the belief endor...
Fair Value Accounting and Measurement through FASB’s Developments
Fair Value Hierarchy Level Reliability Relevance Estimates Financial Crisis
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2010/10/21
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...
Historical Costs versus Fair Value Measurement in Financial Accounting
Measurement Accounting Fair value
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2010/10/21
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...
Empirical Study of Specific Value Added Tax Problems in Selected European Union Member States
VAT Services provided further Services connected with immovable property
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2010/10/20
Empirical study of specific value added tax problems in selected EU member states is focused mainly on the field of providing services. Specifically services provided to a person from the same EU memb...
The Effect of Cancellation Rights on the Value of Contracts
Cancellable contracts Valuation Embedded options
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2010/10/20
We show that, in an efficient market, a zero-cost contract featuring a unilateral right to cancel has to charge a fee for a cancellation, and at the same time it is due to bias the market price in fav...
Competitiveness as a Value Driver – Identification and Measurement
Competitiveness Customer satisfaction Customer value analysis Price Value in use
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2010/10/20
A value creating based on efficiency is a decisive factor for successful firm. Firms try to identify, control, and measure factors accelerating efficiency and final value. One of the key value drivers...
Value Added Tax in the Agricultural Sector on the European Union Internal Market
Tripartite trade Cross-border chain trade Registration
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2010/10/20
Tax policy represents one of the EU integration policies. The aim of the tax policy is to remove the national differences in taxation systems by tackling the obstacles to the competition and free move...
Terminal Value Parameters: A Short Note
Valuation Investments Terminal value
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2010/10/20
We concentrated on the other parameters of terminal value. If we accepted the assumptions that since certain point in time a company is “stable” in terms of ratio of profit to a set of capital to whic...
Amortization Value as a Method for Valuation of Poor Businesses
Business Valuation Amortization Value Liquidation Value DCF
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2010/10/20
A valuation method named as amortization value is a suitable method for valuation of firms that do not meet going concern assumption but for that immediate liquidation is not necessary. This method wo...
Evolution of the Fair Value Concept under International Financial Reporting Standards IAS 32 and 39
International Accounting Standards Financial Instruments
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2010/10/20
Historical cost has long now proved its deficiency in reflecting the true and fair view of companies’ financial performance and position. The increasing use of derivatives and new types of financ...
Application of Fair Value Measurement Model in IAS 41 – Relation between Fair Value Measurement Model and Income Statement Structure
Measurement Fair value Agriculture
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2010/10/20
Application of IAS 41 Agriculture is controversial. There is a lack of research in this area. Starting point of this paper is an analysis of special characteristics in agriculture. In comparison ...