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Ljiljana Bonic,Vesna Jankovic-Milic,Bojan Rupic
Pág. 053 - 067
Some balance sheet items are the result of judgments, including fair value estimates, so the relevant evidence is very complicated to collect by auditors, thus the risk of misstatements in financial statements is inevitably greater. The research objectiv...
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Linus Wilson
This paper develops a formula to numerically estimate the unsubsidized, fair-market value of the toxic assets purchased with Federal Reserve loans. It finds that subsidy rates on these loans were on average 33.9 percent at origination. In contrast, by th...
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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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Luiz Antonio Miotti, Carlos Loch
Pág. e48912
This study addresses Property Value Map updating, specifically when it comes to the absence of methods that allows for efficiency, agility and transparency in estimating property value in Brazilian municipalities. In many cities, the Property Value Map i...
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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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Jian Yang and Chunxiao Xing
In the era of the digital economy, data has become a new key production factor, and personal data represents the monetary value of a data-driven economy. Both the public and private sectors want to use these data for research and business. However, due t...
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Juan Pablo Quiroga
Pág. 42 - 57
Las políticas de control de precios y regulación de acceso a los alimentos han sido poco estudiadas en término de las relaciones que las vinculan con el Estado, sus agencias, y su capacidad de intervenir en el tejido y dinámica social. En este sentido, s...
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Mattheus Theodorus Mey
The International Accounting Standards Board envisions the global acceptance of International Financial Reporting Standards (IFRS). Despite attempting convergence with IFRS, some national accounting standard setters, such as in India allow for certain ca...
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Levinska Primavera,Taufik Hidayat
Pág. 145 - 154
Stockholders claim deals with handling crucial role to investors while another ac-counting measurement has not yet been paid attention by the investors and analysts. Beside, another comprehensive income despite of its equal role to net income also re-qui...
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Robert Slater, Vincent Shea
This case is based on a real life conversation between CPA Dave Richards and business owner John Stevenson. John has run across a situation with his business in which he has a discrepancy between what he feels an asset is worth and with what a company ha...
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