CLASSIFICATION AND ASSESSMENT OF FIXED ASSETS IN ACCOUNTING ACCOUNTING
نویسندگان
چکیده
منابع مشابه
Defining Ecosystem Assets for Natural Capital Accounting
In natural capital accounting, ecosystems are assets that provide ecosystem services to people. Assets can be measured using both physical and monetary units. In the international System of Environmental-Economic Accounting, ecosystem assets are generally valued on the basis of the net present value of the expected flow of ecosystem services. In this paper we argue that several additional conce...
متن کاملAccounting History and Accounting Progress
A. C. Littleton famously described accounting as “relative and progressive”. However, in recent historical accounting research, there has been increasing hesitation in describing accounting as “progressing”. This is largely because “progress” implies a degree not only of change but also of improvement, and historical accounting researchers, influenced by social science conventions, often regard...
متن کاملAccounting for Circumstances in Reputation Assessment
Reputation, influenced by ratings from past clients, is crucial for providers competing for custom. For new providers with less track record, a few negative ratings can harm their chances of growing. Aside from malicious or subjective ratings, addressed in existing work, an honest balanced review of a service provision may still be an unreliable predictor of future performance if the circumstan...
متن کاملaccounting conservatism and the effects of earning quality on the return of assets and stock return
0
متن کاملAccounting Employers’ Expectations - The Ideal Accounting Graduates
This research examined what accounting employers are seeking in their ‘ideal’ accounting graduate and sought to provide clarification on the ‘expectation gap’ between what accounting employers require in their graduates, and the skills these graduates are exhibiting. Adopting a qualitative research method, this research paper draws on semi-structured interviews conducted face-to-face with parti...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Market Infrastructure
سال: 2019
ISSN: 2519-2868
DOI: 10.32843/infrastruct36-78