Application of international accounting standard-16 in a public company with predominantly agricultural activities, Economic Research- Ekonomska Istraživanja, 30:1, 1850-1864, DOI: 10.1080/1331677X.2017.1383171.
According to IAS 16, the objective of that standard is "to prescribe the accounting treatment for property, plant and equipment so that users of the financial statements can discern information about an entity's investment in its property, plant and equipment and the changes in ...
global accounting standards that require transparent and comparable information in general purpose financial statements. In pursuit of this objective, the Board cooperates with national accounting standard-setters to achieve convergence in accounting standards around the world. Trustees Board Members are appoi...
International Accounting Standard(国际会计标准说明).doc,International Accounting Standard 1 Presentation of Financial Statements This version includes amendments resulting from new and amended IFRSs issued up to 31 March 2004. The section “Changes in th
International Financial Reporting Standard (IFRS) 16: Leases London: International Accounting Standards Board.IASB.International Financial Reporting Standard 16:Leases[Z].2016-1.International Accounting Standards Board: IASB... JB Mcfie 被引量: 15发表: 2016年 Ifrs for smes - international financial rep...
standard accounting routine 标准费用计算程序 internal accounting standard 【经】 国遂会计准则 相似单词 accounting n. 1.会计;会计学;会计制度 2.会计业务或能力 3.账单;借贷对照表 4.记账;结账;结算;决算 5.人各有所好。 microaccounting 微观会计 macroaccounting 【经】 宏观会计 accountingreport 会...
proportion of merger or the equity method of accounting in subsidiaries, jointly controlled entity or joint venture investment, should be in the standard fourth separate financial statements of investors: (1) with cost accounting; or (2) in accordance with the International Accounting Standards No. ...
These conditions are clearly defined in the International Accounting Standard No. twenty-third - borrowing costs. Inventory measurement - inventory costs - cost of inventory of service providers 16. the service provider has inventory in relation to the income from the provision of services. The cost...
Academic research and reports from adopting jurisdictions such as the European Commission and Korean Accounting Standards Board indicate that IFRS adoption has positively impacted capital markets by reducing investment risk, lowering the cost of capital, and improving overall business efficiency.16 ...
IAS 16 Property, Plant and EquipmentDuncan WilliamsonObjective of IAS 16The objective of IAS 16 is to prescribethe accounting treatment for property,plant ... IAS Property - John Wiley & Sons, Inc. 被引量: 31发表: 2015年 Accounting Choices under IFRS and their Effect on Over-investment in ...