Accounting - Methods
Value relevance of alternative methods of accounting for actuarial gains and losses
... alternative methods for recognising actuarial gains and losses to reflect companies’ value, for a sample of 91 companies included in EURONEXT 100, that have defined benefit plans and that disclosed information ...
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Determinants of the Accounting Choice between Alternative Reporting Methods for Interests in Jointly Controlled Entities
... firms’ accounting method choice within the frame- work of debt covenant ...between accounting methods ...alternative accounting methods include the magnitude of the financial statements ...
36
USE OF STATISTICAL METHODS IN DETECTING ACCOUNTING ENGINEERING ACTIVITIES (AS EXEMPLIFIED BY THE ACCOUNTING SYSTEM IN POLAND) – SECOND PART: EMPIRICAL ASPECTS OF ANALYSIS
... of accounting engineering operations in use. Its conclusions and methods may be applied to external auditing ...and accounting audit in a business enterprise that have to do with isolating the ...
7
INTERNATIONAL PAYMENT METHODS AND TECHNIQUES FROM THE ACCOUNTING PERSPECTIVE
... payment methods and techniques is the idea according to which the international settlements are based on uniform fundament rules set by the states that take part in international ...the methods for ...
5
Cost Accounting Methods and Calculation Agricultural Products` Cost
... Объекты учета затрат на производство - это реально возникающие затраты производства, сгруппированные по различным признакам, необходимым для получения информации в целя[r] ...
8
Lean accounting: accounting contribution for lean management philosophy
... way, accounting as a primary source for decision making is crucial for the success of the lean transformation process (Maskell & Kennedy, 2007) thus arising the need for lean ...lean accounting must ...
10
Alternative methods to predict actual evapotranspiration illustrate the importance of accounting for phenology – Part 2: The event driven phenology model
... ET-EA is the ET obtained through VegET parameterized by K cp from EDPM in automatic phenological transition point (PTP) estimation regime; ET-EP is the ET obtained with use of VegET para[r] ...
44
Pensions accounting and value relevance
... main accounting standards and, what the previous literature observed as main impacts regarding ...its methods to account for the recognition of actuarial gains and losses, the costs of benefit plans and its ...
25
Management accounting software and accounting practices: empirical study on SME enterprises
... the methods of product valuation considered theoretically most suitable and those effectively used by enterprises according to empirical studies already ...inadequate methods. The study aims to identify the ...
10
Total quality accounting
... nowadays accounting is required much more than simple reports on the results of previous ...activities. Accounting, under modern business conditions, must take over a proactive role not only in preparation ...
13
European accounting review: the profile of accounting research in europe
... the accounting research profile in Europe, by developing an empirical study of all articles published over five years in a European scientific journal of ...main methods used. The results show that ...
10
WAYS HIERARCHY OF ACCOUNTING ESTIMATES
... "Evaluation is an activity carried out by professionals who respect principles, methods and specific professional and ethical standards, and use them to estimate a value for the property right (i.e. entity, ...
5
Outlier Detection in Accounting
... the accounting data of non-financial corporations in ...statistical methods were implemented, such as the adaptation of the z-score proposed by IBM, and the boxplot with an adjustment regarding the ...
91
Growth Accounting and Regressions
... will emerge if we fail to take into account implying e.g. overrejection of the null, which will deceive the researcher by suggesting statistical significance where it does not exist. Second, Thompson (2011) makes a ...
68
The accounting expertise – A practical approach
... – accounting services also the consumer of accounting information approaches this field with a lot more experience, they have the proper knowledge to request the circumstances that are meant to substantiate ...
8
ACCOUNTING – A SEMIOTIC PROCESS
... the methods of foregrounding and diagnosing them 523 ), semiology could be applied in almost every domain (the so-called regional semiology): in communication, journalism, law, theatrical performance or literature ...
8
EUROPEAN ACCOUNTING AND MANAGEMENT REVIEW
... In this paper, we have adopted a positivist approach applying quantitative methods and using the content analysis technique on banks’ webpages in order to analyse and process data with proper statistical tools. ...
18
Global Credit Crunch and Accounting
... accepted accounting concepts and principles, accounting systems, methods and standards and laws related to the capital markets, trade and tax, which all come under accounting ...Annex: ...
19
ACCOUNTING RESPONSIBILITY FOR BUSINESS EVALUATION
... Since the manager of an investment center has control over assets, he must be evaluated based on the effective use of those assets. Not only in this ammount of profit earned important, so is the center’s return on ...
5
AMERICAN ACCOUNTING
... All the following methods are considered acceptable: LIFO, FIFO, average weighed price , in determining the cost of sold goods. The companies are free to choose the method which best suits the company ...
6