|
|
|
|
|
Amer Morshed and Abdulhadi Ramadan
Using a qualitative research design, this study examined the inventory valuation conflict between financial managers and auditors and its implications for the International Accounting Standard 2 (IAS 2). This study found that the conflict arose due to th...
ver más
|
|
|
|
|
|
|
|
|
|
|
Ivana Toma?evic, Sandra Ðurovic, Nikola Abramovic, Lidija Weis and Viktor Koval
This paper presents the results of research conducted to identify the factors that influence the decisions of company management to outsource accounting services. A transaction cost economics (TCE) model was used to analyse factors that influence high le...
ver más
|
|
|
|
|
|
|
|
|
|
|
Monika Mysliwy and Vladimir Pe?ic
River valleys are known to be of high natural value; however, they are exposed to a strong human influence. Anthropogenic changes are evident in the structure and species composition of plant assemblages; therefore, vegetation is a very good indicator of...
ver más
|
|
|
|
|
|
|
|
|
|
|
Vincent O?Connell, Naser AbuGhazaleh, Yasean Tahat and Garvan Whelan
This paper explores the interrelationship between R&D investment, financial leverage, and a firm?s R&D innovation success. Using a sample of UK and EU firms, we predict that changes in one-year-ahead R&D investment are negatively associated w...
ver más
|
|
|
|
|
|
|
|
|
|
|
Periklis Kleitou, Jason M. Hall-Spencer, Ioannis Savva, Demetris Kletou, Margarita Hadjistylli, Ernesto Azzurro, Stelios Katsanevakis, Charalampos Antoniou, Louis Hadjioannou, Niki Chartosia, Maria Christou, Yiannis Christodoulides, Ioannis Giovos, Carlos Jimenez, Sonia Smeraldo and Siân E. Rees
The European Regulation (EU) 1143/2014 on Invasive Alien Species entered into force in 2015, with the aim to fulfill regional and international biodiversity goals in a concerted manner. To date, the Regulation listed 66 Invasive Alien Species (IAS) that ...
ver más
|
|
|
|
|
|
|
|
|
|
|
Francesco Tiralongo, Giuseppina Messina and Bianca Maria Lombardo
Invasive alien species (IAS) are one of the greatest causes of native species extinction. Indeed, they represent a global threat for biodiversity and can also affect the economy and human health. The colonization success of IAS is presumably not only due...
ver más
|
|
|
|
|
|
|
|
|
|
|
Walison dos Santos Reis,Jorge Katsumi Niyama,Marcos Lima Bandeira
Pág. 12 - 27
O objetivo deste estudo é analisar, se os reflexos do sistema de normas baseado em princípios adotado pelo IASB vinculam a IFRS 9 aos objetivos da contabilidade de prover informações úteis e relevantes aos usuários. Este estudo se caracteriza como ensaio...
ver más
|
|
|
|
|
|
|
|
|
|
|
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...
ver más
|
|
|
|
|
|
|
|
|
|
|
Eduardo Acuña,Antonio Pinto,Jorge Cancino,Simón Sandoval
Pág. 1217 - 1229
Upon seeing the forest valuation in a knowledge-based framework and, although there are studies that indicate how the Chilean forestry companies evaluate their forestry assets, existing information can be inferred only on large and medium-sized enterpris...
ver más
|
|
|
|
|
|
|
|
|
|
|
Guilherme Asai,Ricardo Ratner Rochman
O conceito de valor justo na agricultura, introduzido com a adoção das normas CPC 29 e IAS 41, entre 2009 e 2010, estabeleceu uma nova forma de mensurar e contabilizar os ativos biológicos. A mensuração dos ativos biológicos passa a ser feita, também, pe...
ver más
|
|
|
|
|
|