搜索结果: 31-45 共查到“经济学 accounting”相关记录220条 . 查询时间(0.053 秒)
Historical Costs versus Fair Value Measurement in Financial Accounting
Accounting Fair value Measurement
2016/1/26
There are two important points in which in which we need assets and liabilities measured in financial accounting: on initial recognition and at a balance sheet day. Many International Financial Report...
The Hicks’ Concept of Income and Its Relevancy for Accounting Purposes
Ex-ante income Ex-post income J. R. Hicks Subjective goodwill Subjective profit Subjective value
2016/1/26
The paper analyses the possibility of using the economic concept of income introduced by J. R. Hicks for accounting purposes. Despite some disadvantages hindering from its broader practical utilizatio...
Have IFRS Positive Impact on the Regulatory Accounting Systems in Continental European Countries?
Due process IFRS Regulatory systems
2016/1/26
This article investigates statement that IFRS have positive impact on the regulatory system in continental European countries. The accounting regulatory system is used for the purpose of investigation...
Comparative Analysis of the National Accounting Standards of the Czech Republic and Lithuania [full text
Czech GAAP European Union Financial reporting International Financial Reporting Standards Lithuanian Business Accounting Standards (LBAS)
2016/1/26
The European Union (EU) Regulation 1606/2002 requires all listed companies of the member states to prepare consolidated financial statements based on the International Financial Reporting Standards (I...
INNOVATION, INTANGIBLES AND ECONOMIC GROWTH: TOWARDS A COMPREHENSIVE ACCOUNTING OF THE KNOWLEDGE ECONOMY
INTANGIBLES ECONOMIC GROWTH:
2015/9/21
We live in an era of rapid, almost dizzying, innovation in products and processes. These
innovations have improved consumer welfare through the introduction of new goods and
services, improvements...
The “Architecture” of Capital Accounting Basic Design Principles
Design Principles Architecture
2015/9/21
National income accounting would be a relatively simple matter were it not
for “capital.” All flows of output would then be for immediate consumption, and labor would be the sole factor of prod...
Development Accounting
Tax policy
2015/7/20
Along the way, we will highlight some of the many open questions that remain. In a short paper such as this, however, many important topics must be left out. In the interest of brevity, this survey n...
1993 Accounting standards for business enterprises (basic standards)
Business Enterprises Basic Standard
2015/6/3
Article 1. In accordance with "The Accounting Law of the People's Republic of China", this Standard is
formulated to meet the needs of developing a socialist market economy in our country, to standa...
From Accounting to Accountability: Harnessing Data for School Improvement
Accountability School Improvement
2015/5/27
There was a time in education when
decisions were based on the best
judgements of the people in authority. It
was assumed that school leaders, as
professionals in the field, had both the
responsi...
The Implications of Unverifiable Fair-Value Accounting:Evidence from the Political Economy of Goodwill Accounting
Accounting fair values politics standard setting
2015/5/12
I study the evolution of Statement of Financial Accounting Standard (SFAS) # 142, which uses unverifiable fair-value estimates to account for acquired goodwill. I find evidence consistent with the Fin...
The SEC and Capital Markets in the 21st Century:Evolving Accounting Infrastructure for Today's World
Sustainability Accounting
2015/5/12
The SEC and Capital Markets in the 21st Century:Evolving Accounting Infrastructure for Today's World.
Lobbying Behavior of Governmental Entities:Evidence from Public Pension Accounting Rules
Accounting Accounting Industry United States
2015/4/28
We examine the lobbying behavior of state governments in the development of recently issued public pension accounting standards GASB 67 and 68. Consistent with opportunistic motivations, we find that ...
The Auditing Oligopoly and Lobbying on Accounting Standards
Standards Accounting Audits Accounting Industry United States
2015/4/27
We examine how the tightening of the U.S. auditing oligopoly over the last twenty-five years—from the Big 8 to the Big 6, the Big 5, and, then, the Big 4—has affected the incentives of the Big N, as m...
Accounting Scholarship that Advances Professional Knowledge and Practice
Forecasting and Prediction Stocks Financial Markets Investment Investment Return Investment Portfolio Market Transactions
2015/4/23
Using a simple empirical strategy, we decode the information in insider trades. Exploiting the fact that insiders trade for a variety of reasons, we show that there is predictable, identifiable "routi...
Bank Accounting Standards in Mexico. A Layman's Guide to Changes 10 Years after the 1995 Bank Crisis
Globalized Firms and Management Accounting Standards Financial Crisis Banks and Banking Banking Industry Mexico
2015/4/22
After the 1995 crisis, the Mexican banking system experienced significant changes in bank accounting standards. Most of these changes took place between 1996 and 2001, and had a significant impact in ...