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Advanced Search Results For "ASSETS (Accounting)"

1 - 10 of 102,960 results for
 "ASSETS (Accounting)"
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ACCOUNTING TREATMENT OF FIXED ASSETS BASED ON PSAK NO. 16/2018 AT UNION METAL INDUSTRY MEDAN.

Publication Type:Academic Journal

Source(s):Journal of Social Science (2720-9938). 2022, Vol. 3 Issue 3, p590-599. 10p.

Abstract:Union Metalindo Jaya Medan is a company engaged in construction services for buildings, roads, parks, residential areas (real estate), and electrical installations or can also be declared a general contractor. To achieve the company's goals that have b...

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УЧЕТНАЯ ПОЛИТИКА ЭКОНОМИЧЕСКИХ СУБЪЕКТОВ В УСЛОВИЯХ ПРИМЕНЕНИЯ ФСБУ 6/2020 «ОСНОВНЫЕ СРЕДСТВА».

Publication Type:Academic Journal

Source(s):International Accounting. Aug2022, Vol. 25 Issue 8, p925-946. 22p.

Abstract:Предмет. Формирование положений учетной политики в соответствии с требованиями ФСБУ 6/2020 «Основные средства» для проведения идентификации объектов основных средств, их оценки, амортизации, списания объектов с учета, раскрытия информации об основных с...

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Where Has All the Data Gone?

Publication Type:Academic Journal

Source(s):Review of Financial Studies. Jul2022, Vol. 35 Issue 7, p3101-3138. 38p.

Abstract:Since the finance industry is transforming into a data industry, measuring the quantity of data investors have about various assets is important. Informed by a structural model, we develop such a cross-sectional measure. We show how our measure differs...

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Measuring Accounting Asset Informativeness.

Publication Type:Academic Journal

Source(s):Accounting Review. Jul2022, Vol. 97 Issue 4, p209-236. 28p. 10 Charts, 1 Graph.

Abstract:We develop and validate an empirical measure of the informativeness of accounting assets in measuring firm-specific economic capital, an important determinant of both cash flows and intrinsic values. Our validation tests show that the asset informative...

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Accounting measures of historical assets "Situs Watu Gong" Malang.

Publication Type:Academic Journal

Source(s):International Journal of Research in Business & Social Science. Jul2022, Vol. 11 Issue 5, p354-365. 12p.

Abstract:Numerous government bodies continue to experience difficulties in accounting for historical assets. The purpose of this research is to ascertain the identification, quantification, presentation, and disclosure of historical assets, particularly the Sit...

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Intermediaries and Asset Prices: International Evidence since 1870.

Publication Type:Academic Journal

Source(s):Review of Financial Studies. May2022, Vol. 35 Issue 5, p2144-2189. 46p.

Abstract:We study data on commercial banks and securities firms across multiple countries since 1870. Balance sheet expansion of leveraged intermediaries negatively predicts returns of stocks, bonds, currencies, and housing. The predictability is stronger at sh...

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Accounting standards: the 'too difficult' box – the next big accounting issue?

Publication Type:Academic Journal

Source(s):Accounting & Business Research (Taylor & Francis); Aug2022, Vol. 52 Issue 5, p565-577, 13p

Abstract:Copyright of Accounting & Business Research (Taylor & Francis) is the property of Taylor & Francis Ltd and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. How...

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The Accrual Basis of Accounting and The Reasons for Adjusting Entries.

Publication Type:Academic Journal

Source(s):Journal of Positive School Psychology; 2022, Vol. 6 Issue 3, p2401-2404, 4p

Abstract:Copyright of Journal of Positive School Psychology is the property of ASR Research Center India and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, u...

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PRESENTATION OF ACCOUNTING INFORMATION ON NON-CURRENT ASSETS USING SIMPLIFIED METHODS.

Publication Type:Academic Journal

Source(s):International Accounting. 2022, Vol. 25 Issue 5, p561-583. 23p.

Abstract:Subject. This article deals with the topical issues of the methodology for accounting for non-current assets using simplified methods due to changes in the accounting legislation of the Russian Federation in terms of the application of Federal Accounti...

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Conditional Dynamics and the Multihorizon Risk-Return Trade-Off.

Publication Type:Academic Journal

Source(s):Review of Financial Studies. Mar2022, Vol. 35 Issue 3, p1310-1347. 38p.

Abstract:We propose testing asset pricing models using multihorizon returns (MHRs). MHRs effectively generate a new set of test assets that is endogenous to the model and that identifies a broad set of possible conditional misspecifications. We apply MHR-based ...

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