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.
Full textChuk, 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.
Full textSupriati, 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.
Full textMakurin, 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.
Full textBar-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.
Full textLi, 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.
Full textPenner, 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.
Full textDowning, 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.
Full textIman 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.
Full textHeliantono, 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.
Full textVernando, Andreas. "ACCOUNTING STANDARDS FOR FIXED ASSETS OF U.S. GAAP AND IFRS: COVID-19 PANDEMIC AND EARNINGS MANAGEMENT PERSPECTIVES." Berkala Akuntansi dan Keuangan Indonesia 6, no. 1SP (July 31, 2021): 122. http://dx.doi.org/10.20473/baki.v6i1sp.27735.
Full textSchipper, Katherine, and Teri Lombardi Yohn. "Standard-Setting Issues and Academic Research Related to the Accounting for Financial Asset Transfers." Accounting Horizons 21, no. 1 (March 1, 2007): 59–80. http://dx.doi.org/10.2308/acch.2007.21.1.59.
Full textLauma, Enda Baisida, Jenny Morasa, and Lintje Kalangi. "ANALISIS PENERAPAN STANDAR AKUNTANSI PEMERINTAH TERHADAP ASET TETAP PEMERINTAH DAERAH KABUPATEN BOLAANG MONGONDOW." ACCOUNTABILITY 5, no. 2 (December 31, 2016): 84. http://dx.doi.org/10.32400/ja.14427.5.2.2016.84-97.
Full textMakurin, Andrii A., and Tetiana O. Tarasova. "Identification of the Real Value of Digital Assets for Accounting Purposes." Scientific Bulletin of Mukachevo State University Series “Economics” 8, no. 1 (March 24, 2021): 9–17. http://dx.doi.org/10.52566/msu-econ.8(1).2021.9-17.
Full text王, 晶. "Forest Asset Accounting System Construction." Modern Management 05, no. 03 (2015): 37–43. http://dx.doi.org/10.12677/mm.2015.53006.
Full textGonin, V., E. Panchenko, E. Kibireva, and O. Nomokonova. "EFFICIENCY OF FIXED ASSETS REVALUATION AS A METHOD OF ASSET MANAGEMENT." Transbaikal state university journal 27, no. 3 (2021): 99–112. http://dx.doi.org/10.21209/2227-9245-2021-27-3-99-112.
Full textShi, Wenquan. "Analyzing enterprise asset structure and profitability using cloud computing and strategic management accounting." PLOS ONE 16, no. 9 (September 30, 2021): e0257826. http://dx.doi.org/10.1371/journal.pone.0257826.
Full textSuprunova, E. A. "Digital financial assets as an object of accounting: Debating points." International Accounting 23, no. 3 (March 16, 2020): 297–313. http://dx.doi.org/10.24891/ia.23.3.297.
Full textDjamaluddin, Subekti, Santoso Tri Hananto, and Bandi. "Asset System Design Based on Accrual To Improvement Quality of Financial Information (A Case Study in the City of Pacitan)." International Journal of Management and Sustainability 3, no. 10 (February 28, 2015): 624–32. http://dx.doi.org/10.18488/journal.11/2014.3.10/11.10.624.632.
Full textSemchyk, Vitaliy. "Some aspects of the organizational and legal problems of accounting and audit of intellectual property on roads." Legal Ukraine, no. 12 (December 19, 2019): 24–30. http://dx.doi.org/10.37749/2308-9636-2019-12(204)-3.
Full textLysenko, Denis, and Leyla Akgün. "Analysis of the Efficiency of Using Assets Based on Accounting." Vestnik Volgogradskogo gosudarstvennogo universiteta. Ekonomika, no. 1 (April 2021): 168–80. http://dx.doi.org/10.15688/ek.jvolsu.2021.1.14.
Full textIsti'anah, Isti'anah. "SISTEM INFORMASI MANAGEMEN DAN AKUNTANSI BARANG MILIK NEGARA DALAM PENERAPAN AKUNTANSI BERBASIS AKRUAL." JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK 6, no. 2 (May 8, 2019): 97. http://dx.doi.org/10.25105/jipak.v6i2.4485.
Full textKud, Aleksandr Aleksandrovich. "Comprehensive сlassification of virtual assets." International Journal of Education and Science 4, no. 1 (March 30, 2021): 52–75. http://dx.doi.org/10.26697/ijes.2021.1.6.
Full textKud, Aleksandr Aleksandrovich. "Kompleksna klasyfikatsiia virtualnykh aktyviv [Comprehensive сlassification of virtual assets]." International Journal of Education and Science 4, no. 2 (2021): 14–39. http://dx.doi.org/10.26697/ijes.2021.2.1.
Full textHartoko, M. Setiadi. "ASET TETAP." JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS 5, no. 1 (July 27, 2017): 121. http://dx.doi.org/10.30871/jaemb.v5i1.452.
Full textPolukhina, S. A. "NOVATIONS OF LEGISLATION IN ACCOUNTING FIXED ASSET." Bulletin of Udmurt University. Series Economics and Law 32, no. 1 (January 25, 2022): 56–61. http://dx.doi.org/10.35634/2412-9593-2022-32-1-56-61.
Full textIndayani B. "Calculation of depreciation Fixed Assets based on Government Accounting Standards and their impact on Financial Statements." Point of View Research Accounting and Auditing 1, no. 3 (July 11, 2020): 43–48. http://dx.doi.org/10.47090/povraa.v1i3.34.
Full textNingsih, Avita Nia, Wiwit Irawati, Harry Barli, and Angga Hidayat. "ANALISIS KARAKTERISTIK PERUSAHAAN, INTENSITAS ASET TETAP DAN KONSERVATISME AKUNTANSI TERHADAP TAX AVOIDANCE." EkoPreneur 1, no. 2 (August 26, 2020): 245. http://dx.doi.org/10.32493/ekop.v1i2.5291.
Full textMustika, Rasyidah. "Evaluasi Penatausahaan Aset Tetap Pemerintah Kota Padang." Akuntansi dan Manajemen 10, no. 1 (June 1, 2015): 58–68. http://dx.doi.org/10.30630/jam.v10i1.112.
Full textBotosan, Christine A., and Adrienna A. Huffman. "Decision-Useful Asset Measurement from a Business Valuation Perspective." Accounting Horizons 29, no. 4 (April 1, 2015): 757–76. http://dx.doi.org/10.2308/acch-51141.
Full textMETELYTSYA, Volodymyr, and Natalia KOVAL. "PROBLEMATIC ASPECTS OF ACCOUNTING FOR NON-CURRENT AND CURRENT TANGIBLE ASSETS IN BUDGETARY INSTITUTIONS." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 3 (53) (September 25, 2020): 193–204. http://dx.doi.org/10.37128/2411-4413-2020-3-15.
Full textZufriya, Chilma, Negina Kencono Putri, and Yusriati Nur Farida. "Pengaruh Biological Asset Intensity, Konsentrasi Kepemilikan Dan Profitabilitas Terhadap Pengungkapan Aset Biologis." JAS (Jurnal Akuntansi Syariah) 4, no. 2 (December 16, 2020): 271–82. http://dx.doi.org/10.46367/jas.v4i2.252.
Full textRagan, Joseph M. "Star Enterprises Inc: Getting Control of Your Fixed Assets." Journal of Business Case Studies (JBCS) 4, no. 2 (June 27, 2011): 71. http://dx.doi.org/10.19030/jbcs.v4i2.4757.
Full textPiercy, Nigel. "Marketing Asset Accounting: Scope and Rationale." European Journal of Marketing 20, no. 1 (January 1986): 5–15. http://dx.doi.org/10.1108/eum0000000004625.
Full textPiercy, Nigel. "Marketing Asset Accounting: The Way Forward?" European Journal of Marketing 20, no. 1 (January 1986): 104–6. http://dx.doi.org/10.1108/eum0000000004632.
Full textLi, Qingyuan, and Li Xu. "Asset specificity and conditional accounting conservatism." Journal of Business Finance & Accounting 45, no. 7-8 (February 1, 2018): 839–70. http://dx.doi.org/10.1111/jbfa.12308.
Full textJohn, Kose, Teresa A. John, and Haim Reisman. "Accounting data and asset valuation: Theory." Review of Quantitative Finance and Accounting 4, no. 4 (December 1994): 311–20. http://dx.doi.org/10.1007/bf01078801.
Full textWang, An. "Research on Accounting Treatment and Information Presentation of Enterprise Data Assets." E3S Web of Conferences 251 (2021): 01054. http://dx.doi.org/10.1051/e3sconf/202125101054.
Full textПопов and Alexey Popov. "Revaluation of Fixed Asset and Its Accounting: Near-Term Outlook." Auditor 2, no. 9 (September 25, 2016): 28–34. http://dx.doi.org/10.12737/20518.
Full textAli Butt, Safdar. "REVISITING HRA / HRR PREPOSITION: HOW TO BRING HUMAN RESOURCE ASSET INTO BALANCE SHEET." Jinnah Business Review 5, no. 1 (January 1, 2017): 77–84. http://dx.doi.org/10.53369/kdzr9647.
Full textNagel, Stefan, and Amiyatosh Purnanandam. "Banks’ Risk Dynamics and Distance to Default." Review of Financial Studies 33, no. 6 (October 17, 2019): 2421–67. http://dx.doi.org/10.1093/rfs/hhz125.
Full textYulistia M, Resti, Nurul Dwi Septiyani, Arie Frinola Minovia, and Yunilma Yunilma. "Leverage, Arus Kas Operasi, Ukuran Perusahaan, Intensitas Aset Tetap dan Revaluasi Aset Tetap." Wahana Riset Akuntansi 9, no. 1 (April 30, 2021): 1. http://dx.doi.org/10.24036/wra.v9i1.111817.
Full textAliffatun, Annisa, and Lailatus Saadah. "Pengaruh Intensitas asset Biologis, Ukuran Perusahaan dan Konsentrasi Kepemilikan Manajerial Terhadap Pengungkapan Asset." JIATAX (Journal of Islamic Accounting and Tax) 3, no. 1 (July 11, 2020): 1. http://dx.doi.org/10.30587/jiatax.v3i1.1525.
Full textSyed Ali, Sharifah Sabrina, Sharon Cheuk Choy Sheung, and Mohd Waliuddin Mohd Razali. "Case Study in a Malaysian Public Agency on an Asset Management-Moving Towards the Accrual Basis of Accounting." Accounting and Finance Research 8, no. 3 (July 26, 2019): 149. http://dx.doi.org/10.5430/afr.v8n3p149.
Full textWilson, Paula A., and Fern Zabriskie. "When the Gold is Gone: Reporting of Asset Retirement Obligations for the Ultimate Cleanup of Closed Mining Operations." Accounting and the Public Interest 10, no. 1 (January 1, 2010): 57–87. http://dx.doi.org/10.2308/api.2010.10.1.57.
Full textLIUBAR, Oksana. "ACCOUNTING SUPPORT OF THE FINANCIAL ASSET MANAGEMENT AT THE ENTERPRISE." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 4 (44) (April 2019): 116–30. http://dx.doi.org/10.37128/2411-4413-2019-4-14.
Full textPattawe, Abdul, Muhammad Ikbal Abdullah, Fikry Karim, Abdul Kahar, Muhammad Din, Femilia Zahra, Andi Chairil Furqan, and Dewa Made Adi Dharma. "Improving Regional Financial Management through Administration of Regional Property and Financial Reporting on Regional Assets." Research Horizon 2, no. 1 (February 28, 2022): 283–94. http://dx.doi.org/10.54518/rh.2.1.2022.283-294.
Full textTravassos, Silvana Karina de Melo, José Carlos de Lacerda Leite, and Jose Isidio de Freitas Costa. "Contingent Valuation Method and the beta model: an accounting economic vision for environmental damage in Atlântico Sul Shipyard." Revista Contabilidade & Finanças 29, no. 77 (February 19, 2018): 266–82. http://dx.doi.org/10.1590/1808-057x201802900.
Full textWidati, Suryan, Iwan Triyuwono, and Eko Ganis Sukoharsono. "Kajian Kritis Feminist Posmodernis dalam Formulasi Aset Mental Organisasi Feminis Religius." Jurnal Reviu Akuntansi dan Keuangan 2, no. 1 (May 1, 2012): 173. http://dx.doi.org/10.22219/jrak.v2i1.700.
Full textSoleiman, Iriany Dewi. "Perlakuan Akuntansi untuk Aset Bersejarah pada Situs Bung Karno Kabupaten Ende." Analisis 18, no. 2 (March 31, 2020): 27–40. http://dx.doi.org/10.37478/analisis.v18i2.297.
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