Bibliografías temáticas / Assets (accounting)

Literatura académica sobre el tema "Assets (accounting)"

Autor: Grafiati
Publicado: 4 de junio de 2021
Última modificación: 29 de julio de 2024

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Artículos de revistas sobre el tema "Assets (accounting)"

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Aversano, Natalia, Johan Christiaens, Paolo Tartaglia Polcini y Giuseppe Sannino. "Accounting for heritage assets". International Journal of Public Sector Management 33, n.º 2/3 (18 de julio de 2019): 307–22. http://dx.doi.org/10.1108/ijpsm-12-2018-0275.

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Purpose Taking into consideration the lively debate about recognition, measurement, and disclosure criteria for heritage assets (HA) in financial reporting, the purpose of this paper is to examine the comment letters submitted by governmental organizations regarding the consultation paper (CP) on HA in order to understand what is the position of the governmental organizations in relation to critical issues of the accounting and financial reporting of HA. Design/methodology/approach From a methodological point of view, a content analysis was performed. First, the responses were classified according to level of agreement with the 13 items included in the CP on HA; second, the arguments adduced by respondents in supporting or contradicting the proposed approaches and definitions have been investigated. Findings The majority of responses came from countries with relevant differences in culture, administrative traditions and accounting systems. Governmental organizations strongly agreed with the recognition of heritage items as “assets” in financial reporting, while conflicting positions on measuring bases were identified. Originality/value This study is one of the few studies based on the content of the comment letters received in response to the CP on HA. The present study can also give an idea of the content of the future IPSAS on HA. Moreover, it is the first study attempting to enrich the debate on governmental organizations’ participation to the IPSAS standard-setting process.
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Repetto, Robert. "Accounting for Environmental Assets". Scientific American 266, n.º 6 (junio de 1992): 94–100. http://dx.doi.org/10.1038/scientificamerican0692-94.

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Wilson, Richard M. S. "Accounting for Marketing Assets". European Journal of Marketing 20, n.º 1 (enero de 1986): 51–74. http://dx.doi.org/10.1108/eum0000000004628.

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Shlyapnikovа, E. A., I. P. Seleznevа, I. A. Seleznevа y V. I. Khoruzhy. "Intangible assets: accounting policies". Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), n.º 3 (21 de marzo de 2023): 147–59. http://dx.doi.org/10.33920/sel-11-2303-02.

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The article reveals the features of the formation of an accounting policy in terms of organizing accounting, recognition, control over the presence and movement, assessment, revaluation and depreciation of the value of intangible assets in accordance with FSBU 14/2022 «Intangible assets». The technical and methodological aspects of accounting of intangible assets are considered.
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Nashkerska, Halyna. "Accounting for uncertainty assets". Scientific Bulletin of Odessa National Economic University 9-10, n.º 298-299 (2022): 43–49. http://dx.doi.org/10.32680/2409-9260-2022-9-10-298-299-43-49.

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Волкова, М. В. "Accounting and tax accounting of intangible assets". Экономика и предпринимательство, n.º 4(141) (11 de julio de 2022): 1044–47. http://dx.doi.org/10.34925/eip.2022.141.4.190.

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В последние годы изменению подверглись многие ПБУ, в том числе и ПБУ о нематериальных активах. Взамен был разработан новый ФСБУ 14/2021, который уже можно применять досрочно. Но для правильного применения данного стандарта его необходимо изучить и узнать, какие новшества были введены. Как это повлияет на бухгалтерский и налоговый учет НМА. In recent years, many PBUS have undergone changes, including the PBU on intangible assets. Instead, a new FSB 14/2021 was developed, which can already be applied ahead of schedule. But for the correct application of this standard, it is necessary to study it and find out what innovations have been introduced. How this will affect the accounting and tax accounting of IA.
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Sapozhnikova, Natalia G., Natalia S. Ponomarenko y Maria V. Tkacheva. "Innovations in fixed asset accounting". Proceedings of Voronezh State University. Series: Economics and Management, n.º 4 (29 de diciembre de 2023): 128–43. http://dx.doi.org/10.17308/econ.2023.4/11687.

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Subject. Fixed assets provide for various types of activities and make up a significant part of the assets of corporations. The growth and improvement of fixed assets characterise the quantitative and qualitative development of a corporation's technical equipment capacity and ensure its sustainable operation. Objectives. The requirements for the presentation and disclosure of accounting information are changing due to the challenges of the global and market economy. Therefore, it is important to consider issues related to the recognition, classification, evaluation, and presentation of economic activities related to the flow of fixed assets. Methodology. The problems related to fixed asset accounting have been studied by many economists from Russia and abroad. A significant number of theoretical works that provoke discussions indicate the need for new approaches to the development of accounting policies and methods of fixed asset accounting in particular. Since corporations use the provisions of the Federal Accounting Standard No. 6/2020 “Fixed Assets”, FSBU 26/2026 “Capital Investments”, and international accounting standards and develop independently their own accounting methods, the accounting policy should be developed with the participation of specialists and people responsible for the presentation and disclosure of information. Results and discussion. Recognition of a fixed asset item in accounting requires the expertise of specialists who can confirm that this item can be used in the ordinary activities of the company for a period exceeding 12 months and that it can deliver economic benefits. Groups of specialists and documents developed by a corporation to outline the conditions for the recognition of fixed asset items are established by bylaws. When recognising a fixed asset item, it is particularly important to determine inventory items and to group them. This is performed by the units of the organisation that ensure the ability of this item to bring economic benefits. If the items meet the conditions for the recognition of fixed asset items, the accountant determines the historical cost of the item. The application of the revalued cost of fixed asset items in accounting, based on the International Financial Reporting Standards (IFRS) 13 “Fair Value Measurement” and (IAS) 36 “Impairment of Assets”, ensures the reliability of financial statements. In case of assets that meet the recognition requirements, but whose value is below the limit established by a corporation, the control of the asset's availability and flow is also regulated by a bylaw. Conclusions. The results of the study can be used by corporations to develop accounting policies related to the systematisation and disclosure of information on fixed assets.
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Alekseeva, G. I. "Fixed assets accounting under the Russian accounting standardization". International Accounting 22, n.º 6 (17 de junio de 2019): 618–35. http://dx.doi.org/10.24891/ia.22.6.618.

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Catan, Petru y Angela Deliu. "Economics and accounting intangible assets". Vector European, n.º 1 (abril de 2024): 140–58. http://dx.doi.org/10.52507/2345-1106.2024-1.27.

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This article will outline the essence of intangible assets owned by economic agents in economic and accounting aspects. The concept and classification of intangible assets are presented. The main accounts that represent these assets in accounting are presented. The indicators used to evaluate and account for intangible assets are also disclosed, and a methodology for their calculation and accounting is provided. And accordingly, a theory is given for recording business transactions related directly to intangible assets.
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Svoboda, P. "Valuation of tangible fixed assets pursuant to the Czech accounting law and international accounting standards". Agricultural Economics (Zemědělská ekonomika) 53, No. 10 (7 de enero de 2008): 466–74. http://dx.doi.org/10.17221/927-agricecon.

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The valuation of assets is a relatively challenging activity as well as a scientific discipline having an impact on the amount of the reported assets and economic result process. The report deals with the issue of valuation of the tangible fixed assets in the accounting entities compiling the financial statements pursuant to the Czech national legislation and in conformity with the requirements of the International Accounting Standards IAS/IFRS and US GAAP. The substantial differences in the definitions and valuation of the tangible fixed assets in these systems have been determined, indicating the impact on the economy of the accounting entity, both at the primary acquisition and as at the day of the closing of books. Attention has also been paid to the possibilities of recording the value decreases and to subsequent expenses. The analysis of legal regulations was completed with the analysis of the financial statements from selected economic entities. As per the international standards, the main difference consists in the possibility of component depreciation of tangible assets or, on the other hand, the possibility of group depreciation, in the differences in valuation in the event of acquisition paid for and of acquisition by one’s own production and in the possibility to consider the costs of disposal of assets. The subsequent expenses are also construed in a different manner: as per the Czech regulation, they are construed as repairs and maintenance. The substantial difference in comparison with the Czech regulation consists in the possibility of re-valuation of assets upwards as well as the method of actual value determination.
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Tesis sobre el tema "Assets (accounting)"

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Ovsyuk, Nina Vasylivna y Elizabeth Gennadyevna Mazurkevich. "Problems of accounting fixed assets". Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53928.

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1. National Regulation (standard) of accounting 7 "Fixed assets": Order of the Ministry of Finance of Ukraine dated 27.04.2000 № 92. URL: https://zakon.rada.gov.ua/laws/ show/z0288-00#Text. 2. Valinkevich N.V., Bobrova S.V. Directions for improving the strategy of reproduction of fixed assets of enterprises. Bulletin of ZhSTU Economic Sciences. 2011. №2 (56). P. 13-16
Problems of accounting for fixed assets in market conditions have been identified. The role of fixed assets in ensuring the effective functioning of the business entity is outlined. The basic principles of the organization of the system of use of fixed assets are formulated.
Визначені проблеми обліку основних засобів в ринкових умовах господарювання. Окреслена роль основних засобів у забезпеченні ефективного функціонування суб’єкта господарювання. Сформульовані основні принципи організації системи використання основних засобів.
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Hryhorevska, O. y V. Babich. "Accounting software repair of fixed assets". Thesis, Київський національний університет технологій та дизайну, 2017. https://er.knutd.edu.ua/handle/123456789/7088.

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Wyatt, Anne. "Financial analysts and intangible assets". Melbourne, Vic. : University of Melbourne, Dept. of Accounting and Business Information Systems, 2002. http://wff2.ecom.unimelb.edu.au/accwww/research/papers/0204%20AWyatt&JWong.pdf.

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"June 2002" Includes bibliographical references: (p. 30-35). The papers examines the association between the transparency of corporate financial reporting on intangible assets relative to a proxy for total intangible assets, and analyst incentives to follow firms and properties of analysts' earnings forecasts - controlling for endogeneity among these factors. More transparent financial reporting on intangible assets is measured by higher recognition of intangible assets on the balance sheet relative to a proxy variable for total (underlying) intangible assets, market value added which equals equity market value minus book value with intangible assets subtracted. The results suggest (1) a reputation for transparent financial reporting on intangible assets is associated with increased demand for analyst research and thus analyst following incentives; and (2) a reputation for less transparent reporting on intangible assets is associated with higher forecast dispersion and errors due to analysts' greater reliance on their own private information. The study extends research on determinants of analyst following, forecast dispersion and accuracy, and research on the impact of public disclosure on private information acquisition activity.
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Litvinenko, A. L. "Accounting Peculiarities of Intangible Assest at the Enterprise". Thesis, Київський національний університет технологій та дизайну, 2017. https://er.knutd.edu.ua/handle/123456789/7769.

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Dzhuglya, А. y O. Hryhorevska. "Depreciation - power play fixed assets: an accounting aspect". Thesis, КНУТД, 2016. https://er.knutd.edu.ua/handle/123456789/2246.

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Guilding, Christopher J. "Valuing and managing brands : an internal accounting perspective : an empirical investigation of attitudes to internal brand valuation and organisational and behavioural implications associated with the way that the internal brand management accounting system is operated". Thesis, University of Bradford, 1991. http://hdl.handle.net/10454/3842.

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This thesis is concerned with accounting for the brand management function. Two distinct perspectives are taken: the first derives from aspects of organisational and behavioural accounting research, and the second concerns organisational implications of brand valuation. Both perspectives were initially approached by means of exploratory interviews and a literature review. Hypotheses pertaining to the first perspective were analysed via survey data collected in nine strongly-branded, fast-moving consumer goods (FMCG) companies. Propositions concerned with the implications of brand valuation were developed and used as the basis for measuring attitudes to brand valuation. A questionnaire concerned with brand valuation attitudes was administered to senior-ranking officials in strongly-branded, FMCG companies. The final methodological phase, for both perspectives, involved a case study conducted in a strongly-branded, FMCG company. Significant findings arising from this study include: 1) Managers who see their company as being short-termist, hold more positive attitudes to brand valuation. 2) Marketing-orientated managers are more favourably disposed to brand valuation than accounting-orientated managers. 3) Organisational benefits arising from brand valuation are more strategically, than operationally, orientated. 4) Brand manager budget participation is significantly negatively-related to job-related tension, and positivelyrelated to trust in superior and attitude to reliance on accounting performance measures. 5) Budget participation is more effective in reducing jobrelated tension in situations of high, compared to low, task uncertainty situations. 6) Reliance on a brand manager's accounting performance is positively related to brand manager performance and motivation, and negatively associated with job-related tension.
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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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Fourie, Helena Sophia. "Contentious issues in accounting for intangible assets / Helena Fourie". Thesis, North-West University, 2005. http://hdl.handle.net/10394/992.

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Intangible assets have always been a prevailing concept within the economic milieu and hence in the accounting domain, but it has not been a prominent aspect, or even regarded as an asset, since the emphasis in the economic environment was invariably cast on property, production facilities and equipment. Economic development and progress over the last +I- 30 years have plunged the issue of intangible assets into the limelight and it has now become a bone of contention in the doings of the financial accounting operating arena. One has to look closely at the driving forces of the current economic environment to grasp the newfound impetus that brought the issue to the fore. The economic playground of the new millennium has all sorts of toys to toss around, such as information, innovation, services and relationships. The common denominator among these driving forces lies in its intangibility. Users of accounting tools have stumbled across a significant dilemma by raising their disquietude about the relevancy of financial statements where intangible assets are concerned. There are resounding claims that intangible assets are not exhibited accurately in the financial statements of companies. The general objective of the research project has been to single out certain aspects concerning the topic of intangible assets and to assert how the accounting fraternity is dealing with the situation at hand. The study embraced the following aspects: *A literature study; *Empirical research by means of a structured questionnaire that gathered data about certain identified aspects of intangible assets and measuring how it is handled by the respondents in the marketplace; and *Telephonic interviews with key banking officers in the bank sector in South Africa. The findings of the questionnaires were used to flag crucial aspects of intangible assets and to identify the ensuing approach needed to handle intangible assets within the accounting body of knowledge. The results have shown that the recognition of and reliably measuring intangible assets have become a dilemma that is, in all probability, here to stay for a while to come. Users that responded in the empirical study clearly indicated that the reliable measurement of intangible assets outweighs the relevancy of information about intangible assets. On the strength of the results of this study, by word of the users of financial statements, the recommendation is posed that relevant, additional information regarding intangible assets should be attached to the financial statements, or that additional notes should be provided. Moreover, a supplemental recommendation entails that the classification and the recognition criteria of accounting standards should be revisited in order to establish clearer guidelines for the identification and recognition of intangible assets.
Thesis (M.Comm. (Accounting))--North-West University, Potchefstroom Campus, 2006.
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Carvalho, Francisco Albino de. "What is the best accounting method for financial assets?" Master's thesis, NSBE - UNL, 2012. http://hdl.handle.net/10362/9592.

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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics
The possibility to fulfill the lack of studies comparing methods for financial assets accounting at fair value in terms of value relevance for investors is the main contribution of this research. Such contribution is emphasized by the importance of assessing how well accounting amounts reflect information used by investors. This study compares available for sale financial assets with financial assets at fair value through profit or loss in terms of value relevance for investors. The results evidence that although accounting differently both methods provide equally strong explanatory power of security prices which favors fair value accounting.
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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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Libros sobre el tema "Assets (accounting)"

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Peterson, Raymond H. Accounting for fixed assets. New York: Wiley, 1994.

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Inc, NetLibrary, ed. Accounting for fixed assets. 2a ed. New York: J. Wiley, 2002.

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Software, BNA, ed. BNA Fixed assets Next Dimension, BNA Fixed assets Next Dimension Enterprise, BNA Fixed assets Next Dimension Enterprise (server): Reports guide. Washington, D.C: BNA Software, 2001.

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International Federation of Accountants. Public Sector Committee., ed. Definition and recognition of assets. New York: International Federation of Accountants, 1995.

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Board, International Accounting Standards. International Accounting Standard 36 Impairment of assets, and International Accounting Standard 38 Intangible assets. London: IASB, 2004.

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Roos, Mark y Bob Risher. Assets and payroll. Lawrenceville, NJ: Cambridge Educational, 2002.

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New Zealand. Office of the Auditor-General. Managing public assets. Wellington, New Zealand: Controller and Auditor-General, 2013.

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

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Berman, Bruce. From Ideas to Assets. New York: John Wiley & Sons, Ltd., 2002.

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Board, United States Federal Accounting Standards Advisory. Accounting for selected assets and liabilities. Washington, DC (750 First St. NE, Suite 1001, Washington 20002): The Board, 1992.

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Capítulos de libros sobre el tema "Assets (accounting)"

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Griffiths, Ian. "Current Assets". En New Creative Accounting, 72–83. London: Palgrave Macmillan UK, 1995. http://dx.doi.org/10.1007/978-1-349-13649-0_6.

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Griffiths, Ian. "Fixed Assets". En New Creative Accounting, 92–105. London: Palgrave Macmillan UK, 1995. http://dx.doi.org/10.1007/978-1-349-13649-0_8.

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Duţescu, Adriana. "Non-current Assets". En Financial Accounting, 131–87. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-29485-4_6.

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Hindmarch, Arthur y Mary Simpson. "Fixed Assets". En Financial Accounting: An Introduction, 94–120. London: Macmillan Education UK, 1991. http://dx.doi.org/10.1007/978-1-349-21765-6_6.

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Nicholson, Margaret. "Calculating Depreciation for Fixed Assets". En Accounting Skills, 172–77. London: Macmillan Education UK, 1989. http://dx.doi.org/10.1007/978-1-349-10853-4_21.

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Basioudis, Ilias G. "Non-current assets and depreciation". En Financial Accounting, 109–42. Description: Abingdon, Oxon; New York, NY: Routledge, 2019. | Series: The basics: Routledge, 2019. http://dx.doi.org/10.4324/9780429468063-4.

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Limmack, Robin John. "Current Assets (II)". En Financial Accounting and Reporting, 194–214. London: Macmillan Education UK, 1985. http://dx.doi.org/10.1007/978-1-349-17898-8_10.

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Limmack, Robin John. "Current Assets (I)". En Financial Accounting and Reporting, 167–93. London: Macmillan Education UK, 1985. http://dx.doi.org/10.1007/978-1-349-17898-8_9.

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Stewart, David y Neil Morgan. "Accounting for Intangible Assets". En The Routledge Companion to Strategic Marketing, 393–406. New York, NY: Routledge, 2021. | Series: Routledge companions in business, management & accounting: Routledge, 2020. http://dx.doi.org/10.4324/9781351038669-31.

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Nicholson, Margaret. "An Introduction to Assets, Liabilities and Capital". En Accounting Skills, 1–6. London: Macmillan Education UK, 1989. http://dx.doi.org/10.1007/978-1-349-10853-4_1.

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Actas de conferencias sobre el tema "Assets (accounting)"

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Xi, Shu y Shujun Ye. "The Analysis of Relationship between Financial Assets Supplement and the Assets Distribution". En Annual International Conference on Accounting and Finance. Global Science & Technology Forum (GSTF), 2011. http://dx.doi.org/10.5176/978-981-08-8957-9_af-015.

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Istomin, V. S. "CONCEPTUAL ESSENCE OF ASSETS IN ACCOUNTING". En RUSSIA AND CHINA: A VECTOR OF DEVELOPMENT. Amur State University, 2020. http://dx.doi.org/10.22250/rc.2019.2.49.

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Kazandji, Tatiana. "Operations with fixed assets: accounting and tax aspects". En Conferința științifică internațională studențească „Provocările contabilității în viziunea tinerilor cercetători”, ediția VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/issc2023.60.

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The article discusses the accounting and tax aspects of operations with fixed assets. Accounting for fixed assets is not an easy task, especially now when you have to deal with regulatory and legislative acts. In this regard, the author analyzes the difference in operations with fixed assets in accounting and in accordance with the provisions of the tax code. And the author also gave examples that clearly show the difference between operations with fixed assets in accounting and for tax purposes. In the course of the work, differences and inaccuracies were identified that require adjustments. In this regard, the author proposed changes to improve tax legislation in the field of operations with fixed assets.
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Sliusar, Svitlana. "PROBLEMS OF MODERN ACCOUNTING OF FIXED ASSETS". En Relevant Issues of the Development of Science in Central and Eastern European Countries. Publishing House “Baltija Publishing”, 2019. http://dx.doi.org/10.30525/978-9934-588-11-2_70.

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Коробкова, Оксана Константиновна. "MODERN ISSUES OF ACCOUNTING FOR INTANGIBLE ASSETS". En Научные исследования в современном мире. Теория и практика: сборник статей XXIV всероссийской (национальной) научной конференции (Санкт-Петербург, Январь 2024). Crossref, 2024. http://dx.doi.org/10.37539/240117.2024.70.41.002.

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В научной статье рассмотрены особенности применения Федерального стандарта по бухгалтерскому учёту 14/2022 «Нематериальные активы». Представлен анализ нововведений ФСБУ 14/2022 при организации учёта движения нематериальных активов и их оценки в бухгалтерском учёте. The scientific article discusses the specifics of the application of the Federal Accounting Standard 14/2022 «Intangible assets». An analysis of the innovations of FSB 14/2022 in the organization of accounting for the movement of intangible assets and their valuation in accounting is presented.
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Keshishian, K. G. "Ways to improve the accounting of fixed assets". En ТЕНДЕНЦИИ РАЗВИТИЯ НАУКИ И ОБРАЗОВАНИЯ. НИЦ «Л-Журнал», 2018. http://dx.doi.org/10.18411/lj-12-2018-34.

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Berezina, V. O. y P. O. Kakurin. "Recommendations for improving the accounting of fixed assets". En Scientific dialogue: Economics and Management. ЦНК МОАН, 2019. http://dx.doi.org/10.18411/sciencepublic-08-07-2019-02.

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Shumakova, Oksana Viktorovna, Oleg Anatolievich Blinov y Galina Vasilievna Fadeeva. "Fixed assets accounting and control in agricultural organizations". En 5th International research and practice conference. TSNS Interaktiv Plus, 2016. http://dx.doi.org/10.21661/r-114267.

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Yang, Ruting. "Accounting Mismatch of Enterprise Assets and Enterprise Liabilities". En 2021 3rd International Conference on Economic Management and Cultural Industry (ICEMCI 2021). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/assehr.k.211209.295.

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Caus, Lidia y Angela Popovici. "Considerente privind contabilitatea activelor transferabile în organizațiile necomerciale". En International Scientific Conference on Accounting ISCA 2023. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/isca2023.06.

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The non-profit organizations use the transferable assets to carry out their statutory activities. In the accounting practice of these organizations, multiple problems regarding the documentation, recognition, evaluation an duse of accounting accounts regarding the record of transferable assets must be solved. In order to solve the mentioned problems it is recommended: the concretization of the recognition and evaluation of transferable assets, as well as the reflection of the schemes of accounting records related to the record of transferable assets depending on the particularities of the activity of non-commercial organizations.
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Informes sobre el tema "Assets (accounting)"

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Wilson, D. Fixed assets accounting for HANDI 2000 business management system. Office of Scientific and Technical Information (OSTI), agosto de 1998. http://dx.doi.org/10.2172/10154381.

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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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Kashyap, Varsha, Jill Hooks, Asheq Rahman y 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 y Arthur Gelvin. Changes in climate and its effect on timing of snowmelt and intensity-duration-frequency curves. Engineer Research and Development Center (U.S.), agosto de 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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Bleakley, Hoyt y Kevin Cowan. Corporate Dollar Debt and Depreciations: Much Ado about Nothing? Inter-American Development Bank, julio de 2005. http://dx.doi.org/10.18235/0010842.

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Much has been written recently about the problems for emerging markets that might result from a mismatch between foreign-currency denominated liabilities and assets (or income flows) denominated in local currency. In particular, several models, developed in the aftermath of financial crises of the late 1990s, suggest that the expansion in the "peso" value of "dollar" liabilities resulting from a devaluation could, via a net worth effect, offset the expansionary competitiveness effect. Assessing which effect dominates is ultimately an empirical matter. In this vein, this paper constructs a new database with accounting information (including the currency composition of liabilities) for over 450 non-financial firms in five Latin American countries. The authors estimate, at the firm level, the reduced-form effect on investment of holding foreign-currency-denominated debt during an exchange-rate realignment. It is consistently found that, contrary to the predicted sign of the net-worth effect, firms holding more dollar debt do not invest less than their counterparts in the aftermath of a depreciation. The paper shows that this result is due to firms matching the currency denomination of their liabilities with the exchange-rate sensitivity of their profits. Because of this matching, the negative balance-sheet effects of a depreciation on firms holding dollar debt are offset by the larger competitiveness gains of these firms.
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Pforr, Tobias, Fabian Pape y Steffen Murau. After the Allocation: What Role for the Special Drawing Rights System? Institute for New Economic Thinking Working Paper Series, marzo de 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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Paschen, Marius, Felix Meier y Wilfried Rickels. Working paper on the numerical modelling framework to compare different accounting schemes. OceanNETs, diciembre de 2021. http://dx.doi.org/10.3289/oceannets_d1.1.

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Any integration of extra carbon dioxide removal (CDR) via terrestrial or marine sink enhancement into climate policies requires accounting for their effectiveness in reducing atmospheric carbon concentration and translating this information into the amount of carbon credits (to be used in official and voluntary emission trading schemes). Here, we assess accounting schemes in their appropriateness of assigning carbon credits. We discuss the role of temporary carbon storage and present the various ccounting methods for carbon credit assignment. We explain how we have implemented the methods numerically and analyse carbon assignments across the different accounting schemes, using stylized, model-based ocean sink enhancement experiments.
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Soares, Sergei y Gary S. Fields. The Microeconomics of Changing Income Distribution in Malaysia. Inter-American Development Bank, febrero de 2002. http://dx.doi.org/10.18235/0006876.

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This study uses data from Malaysia's Household Income and Expenditure Surveys to quantify the importance of different factors in accounting for the changes in Malaysia's income distribution between 1984 and 1989 ("Period 1") and between 1989 and 1997 ("Period 2"). The analysis is therefore divided into these two periods, in order to be able to assess the factors responsible for the falling inequality in the first period and the rising inequality in the second. The authors also look at the factors accounting for rising mean income and falling poverty in the two periods.
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Zanoni, Wladimir, Paul Carrillo-Maldonado, Juan Pantano y Nicolás Chuquimarca. Irrational Bunching? Tax Regimes, Brackets, and Taxpayer Behaviors. Inter-American Development Bank, junio de 2024. http://dx.doi.org/10.18235/0013005.

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In this study, we examine the behavior of self-employed taxpayers who “bunch" at an income level just below a critical threshold, which triggers a transition from a simple tax regime to a more complex one. Under the simple regime, individuals complete their tax forms independently, while the complex regime mandates the use of a public accountant for maintaining accounting records. Utilizing data from the Ecuadorian tax authority from 2011 to 2014, we initially observed and documented the bunching behavior prompted by the shift between regimes. Subsequently, we assess the impact of this regime transition on the amount of taxes paid by those self-employed taxpayers who choose to fill taxes in the complex regime. Our methodology employs both parametric and semi-parametric “donut” estimators to evaluate these effects. We find that the regime shift indeed prompts taxpayers to bunch below the income threshold, opting to remain within the simpler regime. Interestingly, those who transition into the complex regime tend to pay less in taxes. This pattern holds across various bunching windows and is consistent across several estimators used. Our results suggest that accountants are the key mechanism behind the effects, for they help taxpayers better navigate tax deductions and benefits, leading individuals to pay zero taxes.
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Melo-Becerra, Ligia Alba y María Teresa Ramírez-Giraldo. Transport infrastructure and technical efficiency in a panel of countries: Accounting for endogeneity in a stochastic frontier model. Banco de la República, diciembre de 2021. http://dx.doi.org/10.32468/be.1187.

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In this paper, a global production frontier is estimated using stochastic frontier models to assess the contribution of transport infrastructure to countries’ performance. We find that the role of infrastructure is underestimated under the exogeneity assumption indicating that handling endogeneity is crucial in the estimation. Results suggest that a better endowment of infrastructure contributes to economic growth, highlighting its importance in explaining differences in the economic performance of countries. Efficiency measures indicate that high-income countries are more efficient than low- and middle-income countries, suggesting that there is room for improving economic performance in countries with a lower income level. Better institutions also are essential to foster countries’ economic output.
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