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Pedro M. Nogueira Reis, Mário Augusto
Pág. 27 - 48
Academics and practitioners have been applying equity valuation methods mainly based on discount cash flow models, residual income models or dividend discount models combined with balance sheet and income statement multiples of market comparables to anal...
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Risnaningsih Risnaningsih,Sjheny Tanuwijaya,Nur Ida Iriani
Pág. 149 - 154
Many Micro, Small, and Medium Enterprises (MSMEs) are still carrying out a simple accounting record and have not implemented accrual basis method. It is expected that in the future all MSMEs can make more transparency and accountability report by using a...
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Paul M. Clikeman
Given the significance of accrual accounting to financial reporting, it is important for students to understand why accounting standard setters have chosen accrual basis over cash basis accounting. This teaching case illustrates the superiority of accrua...
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Amanj Mohamed Ahmed
The present study entitled ?financial statement analysis and assessing the profitability of the Kirkuk?s Company for producing constructional materials?. The main goal of the accounting department in the firms is to prepare the reliable financial stateme...
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Hojatollah Atashi Golestani,Seyyed Mohammad Hosseini,Ehsan Mehrjoo
Pág. 54 - 61
In Iranian Accounting Standard, cash flows statement includes five elements. This is justifiable considering all discussions that exist in International Accounting Standard No.7 (IAS 7). This new representation method has raised many debates on its usefu...
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