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Hugo Domínguez, Alberto Morcillo, Mario Soilán and Diego González-Aguilera
Road maintenance is a key aspect of road safety and resilience. Traffic signs are an important asset of the road network, providing information that enhances safety and driver awareness. This paper presents a method for the recognition and geolocation of...
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Chien-Min Kang, Ming-Chieh Wang and Lin Lin
The aim of this paper is to find a dynamic framework of analysis of credit union movements by grouping credit unions into different category types. Within the heterogeneous reality of the worldwide credit union movement, the typology provides a clearer u...
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Veena Bansal, Abhishek Poddar and R. Ghosh-Roy
Health is an individual?s most precious asset and healthcare is one of the vehicles for preserving it. The Indian government?s spend on healthcare system is relatively low (1.2% of GDP). Consequently, Secondary and Tertiary government healthcare centers ...
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Yunier Guevara Díaz, Lic., Beatriz Reyes Lamazares, MSc.
Pág. 8 - 27
El presente trabajo es una propuesta de Norma Cubana de Contabilidad que esta-blece las bases para el reconocimiento y tratamiento contable de un Activo Fijo Intangible por las entidades; su forma de amortización y los criterios de definición de los mism...
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N. Mans-Kemp,P. D. Erasmus,S. Viviers
AbstractDespite increased recognition of the importance of sound corporate governance practices in emerging markets, previous researchers reported inconclusive evidence on the association between corporate governance and financial performance. Authors th...
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Oksana Viktorovna Shumakova,Oleg Anatolyevich Blinov,Sergey Leonidovich Khrabrykh,Tatyana Gennadyevna Mozzherina,Olga Nikolaevna Kryukova
Pág. 172 - 178
The subject of the research is the set of theoretical and practical approaches to the recognition of assets of the agricultural enterprises of the Omsk region in the accounting under IFRS. The research objective is the development of an optimal test...
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Pieter Van Aardt Van Der Spuy
AbstractInternational Accounting Standard 38 (IAS38) prohibits the recognition of internally generated brands as assets. This article explores the implications of this prohibition for the usefulness of financial statements, focusing on the implications f...
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Mary Fischer, Treba Marsh
The revised definition of an asset by the FASB and GASB gives way to the recognition of the fair value of another off-balance sheet value. Interest in recognizing intellectual capital as an asset of the organization has grown out of dissatisfaction with ...
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Julio Hokky Sahputra,Taufik Hidayat
Pág. 417 - 428
This research aims to test whether there is any motivation from the management to choose their accounting policy in recognizing actuarial gain (loss) related to the defined benefit plan between corridor method and full recognition through OCI method base...
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Treba Marsh, Mary Fischer
Currently there is a mix of accounting guidance for agriculture producers in the US that is both GAAP including Accounting Statement Codification 905 and non-GAAP financial guidelines. Should the US adopt International Financial Reporting Standards (IFRS...
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