Relevant bibliographies by topics / Asset accounting

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Asset accounting'

Author: Grafiati
Published: 4 June 2021
Last updated: 31 May 2022

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Journal articles on the topic "Asset accounting"

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Liodorova, Jūlija, Jūlija Barkauskas, and Ruta Šneidere. "Detecting Asset Misappropriation: Forensic Accounting." SOCRATES. Rīgas Stradiņa universitātes Juridiskās fakultātes elektroniskais juridisko zinātnisko rakstu žurnāls / SOCRATES. Rīga Stradiņš University Faculty of Law Electronic Scientific Journal of Law 2, no. 20 (2021): 287–300. http://dx.doi.org/10.25143/socr.20.2021.2.287-300.

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The main task of the investigation of asset misappropriation is the correct classification of a crime: identification of the fact of misappropriation and determination of the amount of misappropriated assets. Specificity of asset diversity, asset accounting requirements, and a wide range of misappropriation opportunities require specialised knowledge in accounting and economics that investigators often lack. The aim of the study is to increase the knowledge of investigators in forensic accounting in order to increase effectiveness of investigations in detecting asset misappropriation. In this article, the authors, Latvian and Lithuanian accounting experts, talk about typologies of asset misappropriation and ways to detect misappropriation. The authors have compiled a list of red flags for misappropriation of assets and proposed an algorithm for determining the shortage or surplus of assets using forensic accounting methods. Research methods include: qualitative and quantitative methods of economic science, analysis of international standards and scientific literature, and graphical analysis.
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Chuk, Elizabeth C. "Economic Consequences of Mandated Accounting Disclosures: Evidence from Pension Accounting Standards." Accounting Review 88, no. 2 (October 1, 2012): 395–427. http://dx.doi.org/10.2308/accr-50320.

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ABSTRACT: I examine whether firms alter their behavior in response to changes in accounting standards that mandate new financial statement disclosures. While prior research suggests that new recognition rules lead to changes in firm behavior, there is limited evidence that disclosure rules can impact firm behavior. This study helps to fill this void in the literature by examining the economic consequences of the mandated disclosures of pension asset composition required under SFAS 132R. Under pension accounting rules, the composition of pension assets is a key determinant of the assumed expected rate of return (ERR) on pension assets. I find that when firms disclose asset composition for the first time under SFAS 132R, firms that were previously using upward-biased ERRs respond by increasing asset allocation to high-risk securities and/or reducing the ERR assumption. While disclosure requirements arguably create less powerful incentives to alter firm decisions than recognition requirements, these findings offer evidence that firms alter behavior in response to disclosure standards. Data Availability: The data used in this study are publicly available from the sources indicated in the text.
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Supriati, Ruli, Diah Aryani, and Siti Maesaroh. "Asset Management Using a Web-Based Accounting Online System To Maintain Value of Company Assets." Aptisi Transactions on Management (ATM) 1, no. 1 (January 1, 2017): 31–37. http://dx.doi.org/10.33050/atm.v1i1.683.

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Assets are entities that are tangible or intangible and have economic value. In a company, assets are important, because assets are assets that must be managed properly to provide good benefits also to the company. Companies must be able to keep the value of each company's assets to always be at a high level, avoiding damage so that the value of the asset does not fall in the selling price. With asset management, companies are increasingly eager in planning outgoing expenses to maintain the value of existing assets, monitoring assets that are bought, sold, or otherwise depreciated. Asset management based on this online accounting system, companies get asset data reports, accumulated depreciation of each asset until the asset value is updated or real-time. Any assets that have been added in the system can be archived, edited or deleted. Import feature on this system also facilitate the company in doing penginputan asset data in large quantity. Thus, with the asset management system directly synchronized with the company's financial data, will provide work efficiency in monitoring each company's assets. Keywords​: Asset Management, Real-time, Entities, and Asset Values
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Makurin, A. A. "Cryptocurrency Assets in the Financial Accounting Systems." Problems of Economy 3, no. 45 (2020): 184–89. http://dx.doi.org/10.32983/2222-0712-2020-3-184-189.

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The article deals with constructing an asset accounting process and an algorithm for recognizing an object as an asset. The main approaches to the reflection of cryptocurrency in financial accounting are analyzed. The study showed that International Financial Reporting Standards (IFRS) still lack specific clarifications on the correctness of accounting and recognition of cryptocurrencies. Cryptocurrencies are suggested to be recognized as, intangible assets on the one hand, and as inventories, on the other. The research shows that before starting the process of accounting for any asset, it is necessary to determine, whether such a resource meets the definition of an asset. The article proves that cryptocurrency is an asset. However, attaching cryptocurrency to a certain group of assets turns out to be rather problematic. The main approaches to doing it are analyzed. Speaking formally, cryptocurrency is considered to be cash or cash equivalents. Cash and cryptocurrencies have been compared, and the main distinguishing features of these two assets have been considered. The conclusion is made that cryptocurrency should be evaluated at fair value, indicating the date of evaluation to fix actual market conditions. The measure of cryptocurrency when reflected in the financial reporting is the US dollar or its equivalent in the national currency as at the balance sheet date. The research has shown that depending on the type of the enterprise activity, cryptocurrency should be determined in the financial reporting, or the «balance sheet», as «intangible assets» (line code 1000), and the primary value of such an asset corresponds to line 1001, or inventories (line code 1100). Also, if the company’s accounting policy states that cryptocurrency is a financial investment, it should be reflected in line 1160.
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Bar-Yosef, Sasson, and Steven Lustgarten. "Economic Depreciation, Accounting Depreciation, and Their Relation to Current Cost Accounting." Journal of Accounting, Auditing & Finance 9, no. 1 (January 1994): 41–60. http://dx.doi.org/10.1177/0148558x9400900104.

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The relevancy of changing prices in accounting for asset values for U.S. industries is explored. The analysis compares the economic value of assets with accounting-based valuations—historical and current cost—in an inflationary environment. A simulation is employed to estimate the magnitude of the errors of current cost and historical cost reporting. The results of the simulation indicate that where firms use sum-of-years-digits depreciation, current cost accounting is more accurate than historical cost accounting for all but 1 of the 32 asset classes tested. Where firms use straight-line depreciation, current cost accounting is more accurate for all classes of structures but not for all classes of equipment. For equipment under straight-line depreciation, the relative accuracy of current cost was directly related to the rate of inflation and inversely related to the rate of growth of asset outlays.
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Li, Yin Xiang. "The Construction Process and Effectiveness of the Asset Impairment Standard System in China." Advanced Materials Research 452-453 (January 2012): 374–78. http://dx.doi.org/10.4028/www.scientific.net/amr.452-453.374.

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During the past decade, criterion system of impairment of Assets has experienced a process from scratch and scattered to highly-developed in China. So far, “Accounting Standards for Enterprises No. eighth -- Asset Impairment ” has been implemented for nearly five years, and listed companies had compiled interim and annual reports during the 2007-2011 period which experienced a good condition overall. It is a significant breakthrough in the processing of accounting standards and accounting system, which constructs and consummates the system of asset impairment standard, require enterprises to reflect the value of the asset fairly and prevent inflated profits from property price foam. Introduction In recent years, the International and the domestic practice indicates that, in order to reflect the true value of the assets reliably, so as to improve the quality of accounting information, and reduce the uncertainty in decision-making, relevant accounting standards for recognition, measurement and presentation about asset impairment must be developed and implemented. During the past decade, criterion system of impairment of Assets experiences a process from scratch and scattered to highly-developed. In February 15, 2006, Ministry of Finance of the People’s Republic of China issued the "Accounting Standards for Enterprises No. eighth -- Asset Impairment" (Ministry of finance, PRC, 2006a), which regarding as the complete establishment of Chinese asset impairment standard system. Based on the experience of formulation and implement the accounting system and accounting standards, the Ministry of Finance drew some lessons from international accounting standards, and adopted the mode of “basic standard of impairment of Asset commanding other relative individual specific standards” to build asset impairment standard system, which has strong international significance.
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Penner, James, Jerry Kreuze, and Sheldon Langsam. "Long-Lived Asset Impairments in the Shipping Industry and the Impact on Financial Statement Ratios: Comparing U.S. GAAP and IFRS Standards." International Journal of Accounting and Financial Reporting 3, no. 2 (October 11, 2013): 76. http://dx.doi.org/10.5296/ijafr.v3i2.4226.

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In this paper, we investigate asset impairment standards particularly as they relate to differences between United States generally accepted accounting principles (US GAAP) and international financial reporting standards (IFRS) for the impairment of long-lived assets in the shipping industry and the corresponding impact on financial statement analysis ratios. Our study provides evidence that return on assets and asset turnover ratios diverge significantly as a result of the difference between US GAAP and IFRS on asset impairments within the shipping industry. Reporting differences between US GAAP and IFRS can impede the comparability of financial reporting. Asset impairment accounting differences can have significant differences for companies reporting under these two accounting standards.
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Downing, Jeff. "Fair-value accounting, asset sales and banks’ lending." Studies in Economics and Finance 35, no. 1 (March 5, 2018): 163–77. http://dx.doi.org/10.1108/sef-10-2017-0294.

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Purpose This paper aims to examine the interaction between fair-value accounting, asset sales and banks’ lending in booms and busts. Throughout, the author uses “fair value” and “mark-to-market” interchangeably, to denote an accounting regime where changes in the prices of banks’ assets affect regulatory capital. “Historic-cost accounting” has been used in the paper to denote an accounting regime where changes in asset prices do not affect regulatory capital. Design/methodology/approach The author built a model that examines how the accounting regime affects banks’ incentives to sell assets and how the impact of the accounting regime on asset sales affects lending. Findings In a bust, fair value strengthens banks’ incentives to sell assets. The resulting increase in sales increases banks’ lending capacity. Consequently, lending can be higher under fair value. Conversely, in a boom, historic cost strengthens banks incentives to sell assets. The resulting increase in sales increases banks’ lending capacity. Hence, lending can be higher under historic cost. Originality/value This paper identifies a new channel through which the accounting regime could affect lending. The accounting regime can affect banks’ incentives to sell assets. The resulting difference in sales can affect banks’ ability to make new loans. Hence, in a boom, although banks book mark-to-market gains under fair value, asset sales could be higher under historic cost. Lending, thus, could be higher under historic cost. Conversely, in a bust, although banks book mark-to-market losses under fair value, sales could be higher under fair value. Lending, thus, could be higher under fair value.
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Iman Harris Wijaya T., Anggi Pratama, and Oktarini Khamilah. "Evaluation of the Implementation of Fixed Assets Accounting at the North Sumatra DJKN Regional Office based on PSAP No.07 about Fixed Assets Accounting." SIASAT 7, no. 2 (April 9, 2022): 123–34. http://dx.doi.org/10.33258/siasat.v7i2.116.

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Fixed Assets is one of the important components in the balance sheet that plays a significant role in policy making in government institutions. Therefore, the recording and reporting of fixed assets must comply with government accounting standards. This study aims to evaluate the application of fixed asset accounting at the North Sumatra DJKN Regional Office based on PSAP No. 07 about Fixed Assets Accounting. The method used in this study is a qualitative approach with descriptive analysis that compares the suitability of the application of fixed asset accounting with government accounting standards. Data was collected through interviews and supporting report documentation. The results showed that the North Sumatra DJKN Regional Office had carried out the administration of fixed assets in accordance with PSAP No. 07 about Fixed Assets Accounting but with the finding of errors in the recording of fixed assets of Buildings that should have been transferred to other asset posts and the value of assets that have been discontinued from government operations which are still recorded even though the assets have been disposed of. The North Sumatra DJKN Regional Office is recommended to follow up on recording errors by reclassifying assets and making reports related to recording errors in the application system.
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Heliantono, Heliantono. "TRUE SALE ACCOUNTING ON SECURITIZATION IN INDONESIA." International Journal of Contemporary Accounting 1, no. 2 (February 3, 2020): 99. http://dx.doi.org/10.25105/ijca.v1i2.6192.

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Asset securitization is one of the financing solutions. One application for the use of asset securitization is in the residential mortgage sector. Securitization in Indonesia so far has been discussed in terms of financial management and legal aspects. This article discusses about securitization in Indonesia in term of accounting perspective. The accounting aspects of securitization transactions are based on the occurrence or non-occurrence of the derecognition of the financial assets securitized (true sale in accounting). Asset securitization in Indonesia is carried out with the issuance of Asset-Backed Securities Collective Investment Contracts (KIK EBA) and Asset-Backed Securities in the form of Participation Certificate (EBA SP) with a total of 15 EBAs which are still traded at present. Eighty percent are residential mortgages backed securities (RMBS), the rest are non-RMBS. The accounting treatment of securitization transactions conducted by the originator and in the event of an accounting true sale and non-true sale are discussed, also the securitization accounting treatment for originator, Special Purpose Vehicle (SPV), and investors. Broader socialization is needed so securitization can be applied in various economic activities to benefit national development in Indonesia
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Dissertations / Theses on the topic "Asset accounting"

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Rowbottom, Nick. "Intangible asset accounting and accounting policy selection in the football industry." Thesis, University of Birmingham, 1999. http://etheses.bham.ac.uk//id/eprint/899/.

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The main aim of this thesis is to evaluate the feasibility of intangible asset accounting in financial reporting with particular reference to the football industry. It also examines related accounting policies. Lack of reliable measurement is the major obstacle to the recognition of intangible assets. The measurement of intangible assets is problematic due to a lack of verification through reference to an active market. However, drawing on Human Resource Accounting, the thesis argues that identifying and measuring human resource assets may be possible in the football industry. The human resource asset, the player registration, is subject to sufficient control through unique industry structures to justify recognition as an intangible asset. The existence of an active market for player registrations facilitates reliable measurement. In the football industry, a wide variety of accounting policies are employed in accounting for player registrations and other material transactions. Hypotheses regarding the reasons for selecting particular accounting policies are developed and tested. Findings suggest that institutional pressure which influences perceptions of legitimacy and credibility can affect the selection of accounting policies. The thesis also develops and tests a model to value player registrations as intangible assets where they are not subject to market transactions. The ability to reliably measure intangible assets is regarded as crucial to their recognition in financial reporting. In addition, it will lead to the acceptance of intangible asset policies as legitimate and credible, despite the market orientated bias of traditional financial reporting.
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Filippelli, Candace L. "Intangibles: The Most Valuable Unrecorded Asset." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/749.

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This thesis proves that intangible assets are impossible to accurately value because of their inherently complex attributes. Intangibles have always existed in the market, but their presence has nearly quadrupled in the last few decades due to the Information Revolution. This technological breakthrough was characterized by the globalization of knowledge, communication, and trade. This dissemination of knowledge due to the infrastructural changes of both the telecommunication and transportation industries transformed the economy from a ‘product-driven’ market to a ‘knowledge-driven’ market. This surge in intangible assets is significant because it proves that “knowledge-driven” elements are now material to company value. As such, accurate measurement of intangible assets is essential to preserving the reliability of financial statements. Current accounting practices largely ignore the value created by intangible asset and this has serious consequences for investors, firms, and the economy as a whole. Insufficient accounting of intangible assets distorts company value, increases the cost of capital, and compromises the reliability of financial statements. While it is utterly impossible to create accounting standards that will, without fail, accurately measure all intangible assets as well as take into account their lifespans, volatility, increasing economies of scale, partial excludability, and lack of tradability, this thesis proposes a way to help mitigate the disparity between what financial statements recognize and what companies actually generate.
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Johnson, Lorne D. "Essays in empirical asset pricing /." Thesis, Connect to this title online; UW restricted, 2000. http://hdl.handle.net/1773/7457.

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Koulafetis, Panayiota. "Asset pricing in UK." Thesis, City University London, 2000. http://openaccess.city.ac.uk/8108/.

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The thesis contributes to the literature in the following ways: First it contributes to the body of literature by extending our knowledge on the predictive ability of alternative Unconditional methodologies. Second it adds to the body of litareture by providing practical tests so as to assess the performance of Conditional models. Third the thesis extends our knowledge on the sensitivity of utilising different portfolio formation criteria, while testing both Unconditional and Conditional asset pricing inferences. Fourth it contributes to the body of literature by extending our knowledge on Unconditional and Conditional beta models and their comparative performance. Fifth the thesis adds to the existing literature by estimating the Industry cost of capital, using the following different models, Unconditional, Conditional, the Arbitrage Pricing Model and the Capital Asset Pricing model. Thus provides empirical evidence using a practical application, estimation of the Industry cost of capital, of which model provides a better description of UK returns. Chapter 4 introduces the portfolio returns used in the thesis and examines the size, price earnings ratio, dividend yield effect and their interactions. The time-series of the primary portfolios start in 1956 and ends in 1996. We find that for the 1976-1996 period, that the dividend yield and PE effect subsume the size effect. However the PE effect subsumes the dividend yield effect and it is the PE effect that is the most dominant. The best documented of all stock market effects, the small-firm premium went into reverse during 1989-1996. The size effect lives on, but for the latest decade, it is the largest firms that outperform the smallest ones by 10.26% per annum. Chapter 5, which examines Unconditional models, aims to examine the predictive ability of alternative Unconditional methodologies. Another objective that is explored is the sensitivity of results to different grouping techniques, of size; PE ratio and dividend yield portfolio groupings. The third issue examined entails the identification of priced factors in the UK market, over a twenty year of period, (1976-1996), and for a data-set (approximately 6000 companies), which provides a complete history of firms traded on the London Stock exchange, inclusive of Unlisted securities market. We find that that the choice of one methodology over another has important implications and that there is a sensitivity of results to different portfolio groupings. Chapter 6, which examines Conditional models, i. e., conditioned on a set of instrumental variables, models the dynamic behaviour of portfolio returns using a Conditional Asset Pricing Model and examine the behaviour of macroeconomic risk premiums over time. We provide practical tests of Conditional Asset Pricing Models and forecast (i) the sign of the price of risk using the probit model, (ii) the magnitude of the price of risk and (iii) portfolio returns for the size, PE ratio and dividend yield portfolios. We find that the instrumental variables show ability to predict variation of the price of risk of the return on FTSE, S&P 500, unexpected UK stock exchange turnover, change in money supply, imports, inflation and portfolio returns. Chapter 7 compares first Unconditional (constant) and Conditional (time-varying & conditioned on a set of instrumental variables) beta models and second the CAPM and the APM, estimates the industry cost of capital. We find differences, between constant unconditional betas and conditional betas cost of capital. The average Mean Square Error (MSE) for the conditional betas are smaller compared to constant betas. Moreover we find that the CAPM has larger MSE not only compared to the APT model with conditional betas, but with APT with unconditional betas. The Conditional beta model provides the best description of UK returns. We also run Monte Carlo simulations and test the statistical significance of the errors of the Conditional beta model. We find the errors to be statistically insignificant.
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Su, Youjin. "Liquidity and asset pricing." Thesis, University of Aberdeen, 2013. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=211117.

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This thesis is an empirical analysis which is focussed on the potential relationship between liquidity and asset pricing; where its key objective is to provide an assessment about the role for liquidity in asset pricing models. The data sample covers the United Kingdom from 1987 to 2009 and the methodological approaches include; Fama and MacBeth (1973) cross section regressions; time series regression analysis; factor analysis; and, non-nested testing. Several liquidity measures are compared, including the Amivest, the Hui-Heubel and the Amihud measures of liquidity. The role of unexpected liquidity and monetary policy is also considered. Building on earlier findings in the thesis, a deeper examination of the role of liquidity in explicit asset pricing frameworks, such as the capital asset pricing model and the Fama-French three factor model, then takes place through incorporation of the Hui- Heubel and Amihud measures of liquidity. Overall, the results suggest that conditions of declining liquidity (rising illiquidity) appear to be associated with increasing risk premia. This observation appears also to apply when portfolios are sorted by size. Finally, the conclusion is reached that modelling liquidity within an asset pricing framework is likely to be very useful, particularly given the changes to the financial market horizon where liquidity as a concept has come increasingly to the fore because of current government policies associated with quantitative easing.
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Cruces, Juan José. "Essays on asset pricing in emerging markets /." Thesis, Connect to this title online; UW restricted, 2001. http://hdl.handle.net/1773/7506.

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Ahn, Minkwan. "The Market’s View on Accounting Classifications for Asset Securitizations." The Ohio State University, 2014. http://rave.ohiolink.edu/etdc/view?acc_num=osu1402581668.

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Simin, Timothy T. "The poor predictive performance of asset pricing models /." Thesis, Connect to this title online; UW restricted, 2002. http://hdl.handle.net/1773/8823.

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Mtayisi, Nobuntu Rebecca. "The efficiency of budgeting for procurement of movable non-current assets in the absence of sound asset management." Thesis, Nelson Mandela Metropolitan University, 2017. http://hdl.handle.net/10948/19651.

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Movable non-current assets are physical and mobile assets that a municipality uses to provide services to the community directly or indirectly. Therefore, effective movable non-current asset management is necessary to ensure that these assets provide value to both the municipality and the community. This study seeks to determine whether poor asset management negatively affects capital budgeting for procurement of movable non-current assets. Mbhashe Local Municipality, a Category B municipality in the Eastern Cape Province was selected for the study. A desktop research method was utilised for this study. The analysis of secondary data includes policy documents (such as National Treasury asset management guidelines and Mbhashe budgeting policy), books, journals, internet data, newspapers and research documents in order to determine asset management guidelines and budgeting theories by noteworthy scholars. Auditor General South Africa (AGSA) and State of Local Government Finance reports were also analysed to establish the current practice and impact of the role of the municipal management in its finances as well as budget spending patterns at Mbhashe Local Municipality. The results of the study revealed that Mbhashe Local Municipality’s non-compliance with asset management and budgeting policies and procedures throughout the period of the study negatively affected their capital budgeting decisions. The consequences of instability in leadership and lack of approved movable non-current asset management policy resulted in partial asset information, incorrect recording and accounting systems for assets and unauthorised disposal of strategic movable non-current assets. Although, an approved budget policy existed at Mbhashe Local Municipality, the budgetary information was unrealistic because of negligence such as: lack of public participation, consultation and alignment of the Integrated Development Plan (IDP) with the municipality’s objectives. This resulted in habitual under-spending of capital assets compared to the capital budget throughout the period of the study.
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Kim, Sangbae 1968. "Essays on asset pricing theory." Monash University, Dept. of Accounting and Finance, 2003. http://arrow.monash.edu.au/hdl/1959.1/5680.

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Books on the topic "Asset accounting"

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Board, Financial Accounting Standards. Accounting for asset retirement obligations. Norwalk, Conn: FASB, 2001.

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Bresnan, Bill. Getting started in asset allocation. New York: Wiley, 1999.

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Shavell, Steven. Minimum asset requirements. Cambridge, Mass: National Bureau of Economic Research, 2002.

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Okungbowa, Andrew. Asset Accounting Configuration in SAP ERP. Berkeley, CA: Apress, 2016. http://dx.doi.org/10.1007/978-1-4842-1365-0.

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Zenios, Stavros Andrea. Handbook of asset and liability management. Amsterdam: North Holland, 2008.

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Reilly, Robert F. Guide to intangible asset valuation. [New York, NY: American Institute of Certified Public Accountants, Inc., 2013.

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Gibson, Roger C. Asset Allocation. New York: McGraw-Hill, 2008.

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Gorton, Gary. Agency-based asset pricing. Cambridge, Mass: National Bureau of Economic Research, 2006.

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M, Viceira Luis, ed. Strategic asset allocation: Portfolio choice for long-term investors. New York: Oxford University Press, 2002.

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Campbell, John Y. Strategic asset allocation: Portfolio choice for long-term investors. Oxford, UK: Oxford University Press, 2002.

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Book chapters on the topic "Asset accounting"

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Rayner, Michael. "Company Accounts and Inflation Accounting." In Asset Valuation, 8–15. London: Macmillan Education UK, 1988. http://dx.doi.org/10.1007/978-1-349-07049-7_2.

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Okungbowa, Andrew. "Reporting with Asset Accounting." In Asset Accounting Configuration in SAP ERP, 207–22. Berkeley, CA: Apress, 2016. http://dx.doi.org/10.1007/978-1-4842-1365-0_9.

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Limmack, Robin John. "Fixed Asset Measurement (I)." In Financial Accounting and Reporting, 122–46. London: Macmillan Education UK, 1985. http://dx.doi.org/10.1007/978-1-349-17898-8_7.

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Limmack, Robin John. "Fixed Asset Measurement (II)." In Financial Accounting and Reporting, 147–66. London: Macmillan Education UK, 1985. http://dx.doi.org/10.1007/978-1-349-17898-8_8.

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Okungbowa, Andrew. "Transferring Asset Data." In Asset Accounting Configuration in SAP ERP, 223–50. Berkeley, CA: Apress, 2016. http://dx.doi.org/10.1007/978-1-4842-1365-0_10.

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Landriani, Loris, and Matteo Pozzoli. "The Accounting Measurement of Cultural Asset Heritage." In Management and Valuation of Heritage Assets, 99–112. Cham: Springer International Publishing, 2013. http://dx.doi.org/10.1007/978-3-319-01763-1_5.

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Kaplan, Burçin, and Solomon Anti Gyeabour. "Investor Behavior and Composition of Financial Asset Portfolios: An Overview of the Effects of Asset-Related Brand Equity." In Contributions to Finance and Accounting, 3–16. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-72624-9_1.

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Okungbowa, Andrew. "Valuation of Fixed Assets." In Asset Accounting Configuration in SAP ERP, 47–76. Berkeley, CA: Apress, 2016. http://dx.doi.org/10.1007/978-1-4842-1365-0_3.

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Okungbowa, Andrew. "Preparing for Production Startup." In Asset Accounting Configuration in SAP ERP, 251–68. Berkeley, CA: Apress, 2016. http://dx.doi.org/10.1007/978-1-4842-1365-0_11.

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Okungbowa, Andrew. "Useful Transaction Codes." In Asset Accounting Configuration in SAP ERP, 309–16. Berkeley, CA: Apress, 2016. http://dx.doi.org/10.1007/978-1-4842-1365-0_14.

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Conference papers on the topic "Asset accounting"

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Elliott, D. "Accounting for risk in an asset strategy." In Asset Management Conference 2009 - Investing for the Long-term in a Short-term World. IET, 2009. http://dx.doi.org/10.1049/ic.2009.0186.

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Rachma Sari, Kartika, Didik Susetyo, Inten Meutia, and Saadah Siddik. "Management Commitment and Competencies of Asset Administrator on Asset Management: Study in Government Units of South Sumatera Province." In 4th Sriwijaya Economics, Accounting, and Business Conference. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0008444006850692.

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Nurmadi, Ruswan, Sumardi Adiman, Iskandar Muda, and Syafruddin Ginting. "Measuring and Valuation of Asset: Accounting Theory Perspective." In Unimed International Conference on Economics Education and Social Science. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0009510912081212.

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Asri, Marselinus. "Idiosyncratic Risk And Asset Pricing." In 2nd International Conference on Accounting, Management, and Economics 2017 (ICAME 2017). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/icame-17.2017.12.

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"Taxpayer Behavior Towards Fixed Asset Revaluation." In 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting. Galaxy Science, 2021. http://dx.doi.org/10.11594/nstp.2021.1050.

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Milijić, Ana. "TREATMENT OF INTANGIBLE ASSET ACCORDING TO INTERNATIONAL ACCOUNTING REGULATION." In 4th International Scientific Conference – EMAN 2020 – Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/eman.2020.33.

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Rigidity of the financial reporting model in contemporary business conditions the era of the „knowledge economy” influenced the creation of significant differences between the market and book values of companies. Characteristic of enterprises in the „new” economy is the high share of knowledge and other intellectual resources in the structure of total assets, which are at the same time the basic source of competitiveness of enterprises. Given the changing habits of consumers who are inclined to buy products on the market that identify a high degree of „embedded” knowledge, companies base their business on investing in R&D and investing in various types of intellectual property and protecting them. Due to certain limitations of financial reporting when identifying and measuring intellectual resources in an enterprise, users of financial statements are unable to get a realistic picture of the value of assets and the corresponding investments when it comes to certain types of intangible assets. Blurred financial reality can lead to irrational decisions, stagnation in business and major financial crashes, which is often the practice of large companies listed on the world stock market due to the overestimation / undervaluation of their book value. The aim of this paper is to explain the treatment of intangible assets through international accounting standards concerning the identification, recognition and measurement of intellectual resources and intangible assets, to analyze their limitations and to point out possible directions for their further development in order to provide reliable and credible reporting on assets and capital of economic entities.
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Wang, Xiao-Fang, and Dong-Dong Weng. "Enterprise Asset Restructuring Related Accounting Problems And Countermeasure Analysis." In First International Conference Economic and Business Management 2016. Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/febm-16.2016.22.

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Chen, Deliang, Yan Wang, Yanyan Lu, and Zhou Zhou. "Research on land resources asset accounting based on mathematical statistics." In 2nd International Conference on Applied Mathematics, Modelling, and Intelligent Computing (CAMMIC 2022), edited by Chi-Hua Chen, Xuexia Ye, and Hari Mohan Srivastava. SPIE, 2022. http://dx.doi.org/10.1117/12.2638841.

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Hasan, Md Zobaer, Anton Abdulbasah Kamil, Adli Mustafa, and Md Azizul Baten. "Risk-Return Association of Dhaka Stock Exchange Market: A Capital Asset Pricing Model Framework." In Annual International Conferences on Accounting and Finance. Global Science & Technology Forum (GSTF), 2012. http://dx.doi.org/10.5176/2251-1997_af08.

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Julivia Huang, Yani, Tigor Sitorus, and Ratlan Pardede. "Financial Pressure, Firm Size, Asset Growth And Corporate Value: Mediation Effect Of Dividend Payout." In 4th Sriwijaya Economics, Accounting, and Business Conference. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0008437701410151.

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Reports on the topic "Asset accounting"

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Kud, A. A. Figures and Tables. Reprinted from “Comprehensive сlassification of virtual assets”, A. A. Kud, 2021, International Journal of Education and Science, 4(1), 52–75. KRPOCH, 2021. http://dx.doi.org/10.26697/reprint.ijes.2021.1.6.a.kud.

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Figure. Distributed Ledger Token Accounting System. Figure. Subjects of Social Relations Based on the Decentralized Information Platform. Figure. Derivativeness of a Digital Asset. Figure. Semantic Features of the Concept of a “Digital Asset” in Economic and Legal Aspects. Figure. Derivativeness of Polyassets and Monoassets. Figure. Types of Tokenized Assets Derived from Property. Figure. Visual Representation of the Methods of Financial and Management Accounting of Property Using Various Types of Tokenized Assets. Figure. Visual Representation of the Classification of Virtual Assets Based on the Complexity of Their Nature. Table. Comparison of Properties of Various Types of Virtual Assets of the Distributed Ledger Derivative of the Original Asset. Table. Main Properties and Parameters of Types of Tokenized Assets. Table. Classification of Virtual Assets as Tools for Implementing the Methods of Financial and Management Accounting of Property.
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Wilson, D. Fixed assets accounting for HANDI 2000 business management system. Office of Scientific and Technical Information (OSTI), August 1998. http://dx.doi.org/10.2172/10154381.

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Kashyap, Varsha, Jill Hooks, Asheq Rahman, and Md Borhan Uddin Bhuiyan. Institutional Determinants of Carbon Financial Accounting Practices. Unitec ePress, 2020. http://dx.doi.org/10.34074/ocds.084.

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This paper investigates how and why firms affected by Emissions Trading Schemes (ETSs) are financially accounting for carbon in a voluntary setting. Using institutional theory, the authors seek to identify the determinants of a firm’s decision to adopt a particular carbon financial accounting practice. We identify the recognition and measurement practices for carbon-emission allowances using data gathered from the annual reports of ETS-affected firms in Australia. These practices are identified in the five stages of carbon-emission allowance transactions, namely, when these are: (1) received for free, (2) purchased, (3) used, (4) sold, and (5) surrendered. Inconsistencies in carbon financial accounting practices are observed. The findings reveal that carbon-emission allowances are recorded as intangible assets, but most firms provide incomplete information on their carbon financial accounting practices. Firms also exhibit inconsistencies in specifying how they are ‘recognising’ and ‘measuring’ carbon-emission allowances. The results provide evidence of coercive (regulation) and mimetic (size, leverage, and listing status) pressures being the main determinants of carbon financial accounting practice.
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Wagner, Anna, Christopher Hiemstra, Glen Liston, Katrina Bennett, Dan Cooley, and Arthur Gelvin. Changes in climate and its effect on timing of snowmelt and intensity-duration-frequency curves. Engineer Research and Development Center (U.S.), August 2021. http://dx.doi.org/10.21079/11681/41402.

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Snow is a critical water resource for much of the U.S. and failure to account for changes in climate could deleteriously impact military assets. In this study, we produced historical and future snow trends through modeling at three military sites (in Washington, Colorado, and North Dakota) and the Western U.S. For selected rivers, we performed seasonal trend analysis of discharge extremes. We calculated flood frequency curves and estimated the probability of occurrence of future annual maximum daily rainfall depths. Additionally, we generated intensity-duration-frequency curves (IDF) to find rainfall intensities at several return levels. Generally, our results showed a decreasing trend in historical and future snow duration, rain-on-snow events, and snowmelt runoff. This decreasing trend in snowpack could reduce water resources. A statistically significant increase in maximum streamflow for most rivers at the Washington and North Dakota sites occurred for several months of the year. In Colorado, only a few months indicated such an increase. Future IDF curves for Colorado and North Dakota indicated a slight increase in rainfall intensity whereas the Washington site had about a twofold increase. This increase in rainfall intensity could result in major flood events, demonstrating the importance of accounting for climate changes in infrastructure planning.
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Pforr, Tobias, Fabian Pape, and Steffen Murau. After the Allocation: What Role for the Special Drawing Rights System? Institute for New Economic Thinking Working Paper Series, March 2022. http://dx.doi.org/10.36687/inetwp180.

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In August 2021, the IMF made a new SDR allocation to help ease pandemic-induced financial strains in the Global South. This paper assesses the potential of the SDR system to address debtrelated problems in global finance. We analyze the SDR system as a web of interlocking balance sheets whose members can use SDR holdings—the system’s tradable assets—for conversion into usable currency as a perpetual low-interest loan or to make payments to each other. Using original IMF data, we study how the system has been practically used since 1990. Though widely perceived as a solution in search of a problem in the post-Bretton Woods era, we find that the SDR system provides three mechanisms through which IMF members borrow and lend usable currency to each other, with different strings attached: first, transactions by agreement; second, the IMF’s core lending facilities for which the SDR system offers additional resources; and third, IMF-sponsored Trusts which seek to harness the SDR system for development purposes and are the basis for the current idea of ‘voluntary channeling’. Overall, given the SDR system’s idiosyncratic accounting rules, the new allocation can improve the liquidity position of a country and offer some limited avenues for sovereign debt restructuring but comes with new interest and exchange rate risks. Voluntary channeling cannot happen without a wealth transfer, neither the SDR allocation nor the use of Trusts can overcome this problem. Still, Trusts can be a useful instrument to help with debt forgiveness and to ensure that borrowed funds are used for their intended purpose.
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Asia Bond Monitor September 2021. Asian Development Bank, September 2021. http://dx.doi.org/10.22617/spr210338-2.

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In the second quarter of 2021, rising COVID-19 cases have cast a shadow over emerging East Asia's growth outlook. Yet the region's financial conditions remain broadly stable amid accommodative monetary policy stances despite some weakening signs. Local currency (LCY) bond markets in emerging East Asia expanded to $21.1 trillion at the end of June, as governments tapped LCY bonds to support recovery measures and contain the negative impact of rising COVID-19 cases. The ASEAN+3 sustainable bond market expanded to $345.2 billion at the end of Q2 2021, accounting for nearly 19% of the global sustainable bond market. The risk to the outlook for regional financial markets remains tilted to the downside. Uncertainty over recovery prospects due to COVID-19, combined with a strong US economic rebound and possible earlier-than-expected monetary policy normalization in the US, could lead to further weakening of financial conditions. This issue of the Asia Bond Monitor features special boxes on emerging East Asia’s economic outlook, market capacity and central banks’ asset purchasing programs, debt build-up, and social risk in developing Asia.
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