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Sarlina Sari
Pág. 63 - 74
This research is a descriptive qualitative study that aims to explore the practice of accounting records adopted by business people and companies in Indonesia during the Coronavirus pandemic by comparing it with previous literature which has similar char...
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Md. Tahidur Rahman,Syed Zabid Hossain,Md. Anwarul Haque
Pág. 67 - 75
This study intended to explore when and how often fixed asset revaluation (FAR) is practiced in Bangladesh and explain the impacts of FAR on net asset value (NAV), stock prices, and debts of companies. Based on 175 listed companies on the Dhaka Stock Exc...
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Janis Bauer, Holger Fink and Eva Stoller
From 2014 to 2018, issuers of retail structured products in Germany established and calculated the Issuer Estimated Value (IEV), a fair value designed to offer more transparency for retail investors. By reporting the IEV in the product information sheet,...
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Aleksandra Arsenijevic
Pág. 375 - 383
Various studies point out that the principle of conservatism (prudence) has been too long in the field of accounting, which makes it almost irreplaceable. However, the development of accounting is in line with constant expansion of the circle of stakehol...
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Rudie Nel,Nicolette Klopper
AbstractOrientation: The tax deductibility of donations in kind in terms of the Income Tax Act No. 58 of 1962 in South Africa.Research purpose: The aim of this article is to critically analyse the provisions of section 18A(2)(a)(v) of...
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