INTERNAL CONSTRUCTIONS: Valuation, Reclassification, Impact On Ratios And Cash Flows.
نویسندگان
چکیده
In-house constructions represent assets built within the company with labour force carrying out its activities. Such are tangible multi-year and, therefore, like all assets, depreciable according to standard depreciation rules. pose problems at valuation level as, times, errors can note in allocation of costs. In addition, there logical reclassification internal reclassified balance sheet and calculation cash flows. These issues will be discussed more detail following pages, highlighting most frequent appropriate solutions.
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ژورنال
عنوان ژورنال: Journal of economics, finance and management studies
سال: 2022
ISSN: ['2644-0490', '2644-0504']
DOI: https://doi.org/10.47191/jefms/v5-i9-13