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The Role of Fair Value Accounting for Investment in Securities: Evidences from the Chinese Stock Exchanged Market
Fair Value Accounting Investment Securities Role Relevance
2013/2/23
The purpose of this study is to examine the relevance of fair value accounting measurement for investment in securities. We use three measurements for fair value: net asset based on fair value per sha...
E-Business Education: A Phenomenographic Study of Online Engagement among Accounting, Finance and International Business Students
Business Education Online Engagement International Education
2013/2/23
This paper examines online engagement in the business learning context among international and local students in Australia. Online engagement among business students and lecturers has long been critic...
Accounting research in Croatia: The reflection of transition
Accounting research in Croatia The reflection of transition
2014/4/11
Croatian accounti n g r e s e a r c h should be put in the context of transition of the society, economic system, accounting and higher education. At the beginning of the 1990s, Croatia began the pro...
Accounting for noncontrolling interests: presenting the new standards in the classroom
Consolidations economic unit concept noncontrolling interests FASB 141 FASB 141R FASB 160
2010/10/18
This paper presents a teaching note that may be used by faculty teaching accounting for
consolidations. It discusses new and revised accounting standards which will result in greater
convergence of ...
Accounting re search in Spai n: two decades of evolution
Accounting research in Spain two decades of evolution
2014/4/11
Diversity is a characteristic of Europe in all fields, and one of its strengths. The EAA mirrors this diversity, and embraces the common goal of advancing the knowledge in the field of accounting, whi...
Consolidation theories and push-down accounting: achieving global convergence
consolidation theory push-down accounting global convergence
2010/10/18
This paper examines the parent, entity, and traditional theories of consolidation
with a focus on the relevance and representational faithfulness of the information each
provides to decision makers....
Women’s Role in ICT Accounting Research: An Account from Self- Reflection
Academic research Reflective Practice Women’s education
2010/10/18
The term feminism, which began to gain ground in the 1970s, is used by those who object to the perceived deprivation of a woman’s right to proper professional development. Very little evidence exists,...
Accounting re search in F ran ce: the institut ional se tting
Accounting research in France the institut ional se tting
2014/4/11
In the following panorama of research in France, we have chosen to focus on the institutional dimensions of the French context rather than on specific research topics. Although topics sometimes differ...
Accounting for risk of non linear portfolios: a novel Fourier approach
Accounting non linear portfolios a novel Fourier approach
2010/10/18
The presence of non linear instruments is responsible for the emergence of non Gaussian features in the price changes distribution of realistic portfolios, even for Normally distributed risk factors....
The methods of valuation in agricultural accounting
biological assets, agricultural production, recognition of assets methods of valuation accounting procedure fair value historical cost impairment cost model fair value model
2014/4/2
This paper deals with the valuation of the biological assets and agricultural production. There are analyzed two approaches: Czech and international. The International Accounting Standards are emulati...
New approaches to the operative leasing accounting
International Accounting Standards leasing contingent rent, minimum leasing payments incremental borrowing rate guaranteed residual value, concept of right to use, IASB, FASB
2014/4/1
In 2009, the IASB and FASB started a public discussion and commenced work on a project referring to the recording of leasing in financial statements of companies using the International Accounting Sta...
From Calorie Fundamentalism to Cereal Accounting
Calorie Fundamentalism Cereal Accounting Utsa Patnaik
2014/3/17
Utsa Patnaik’s new critique of our work on food and nutrition is wholly unconvincing. Her analysis of international patterns of “total” cereal consumption, interesting as it may be, does not invalidat...
Accounting research in Sweden;a look at dissertations
Accounting research in Sweden a look at dissertations
2014/4/11
It is a delicate task to give a representative overview of accounting research in Sweden in a short note. For better or worse, we decided to use doctoral theses published during the last five years as...
Challenges Facing Accounting Education in Australia
Australia Challenges Accounting Education
2014/1/20
For some time accounting education in Australia has suffered from underfunding andneglect. More recently this has been exacerbated by changes in overall government fundingarrangements for u...
The Materiality of LIFO Accounting Distortions on Liquidity Measurements
inventory valuation method LIFO IFRS accounting distortions liquidity measures
2010/10/18
With the pending US adoption of International Financial Reporting Standards (IFRS) and
the potential elimination of last-in-first-out (LIFO) as an accepted inventory valuation method, the use of LIFO...