Tesis sobre el tema "Assets (accounting)"
Crea una cita precisa en los estilos APA, MLA, Chicago, Harvard y otros
Consulte los 50 mejores tesis para su investigación sobre el tema "Assets (accounting)".
Junto a cada fuente en la lista de referencias hay un botón "Agregar a la bibliografía". Pulsa este botón, y generaremos automáticamente la referencia bibliográfica para la obra elegida en el estilo de cita que necesites: APA, MLA, Harvard, Vancouver, Chicago, etc.
También puede descargar el texto completo de la publicación académica en formato pdf y leer en línea su resumen siempre que esté disponible en los metadatos.
Explore tesis sobre una amplia variedad de disciplinas y organice su bibliografía correctamente.
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.
Texto completoProblems 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.
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.
Texto completoWyatt, 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.
Texto completoLitvinenko, 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.
Texto completoDzhuglya, А. y O. Hryhorevska. "Depreciation - power play fixed assets: an accounting aspect". Thesis, КНУТД, 2016. https://er.knutd.edu.ua/handle/123456789/2246.
Texto completoGuilding, 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.
Texto completoSimin, 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.
Texto completoFourie, Helena Sophia. "Contentious issues in accounting for intangible assets / Helena Fourie". Thesis, North-West University, 2005. http://hdl.handle.net/10394/992.
Texto completoThesis (M.Comm. (Accounting))--North-West University, Potchefstroom Campus, 2006.
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.
Texto completoThe 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.
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.
Texto completoMtayisi, 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.
Texto completoRuhupatty, Leroy. "The value relevance and reliability of information provided with respect to non-current assets under Australian GAAP /". Connect to this title, 2007. http://theses.library.uwa.edu.au/adt-WU2008.0031.
Texto completoCasill, Paula. "Reliability vs. relevance : the conflict in accounting for intangible assets /". Staten Island, N.Y. : [s.n.], 2004. http://library.wagner.edu/theses/business/2004/thesis_bus_2004_casil_relia.pdf.
Texto completoJohnson, Lorne D. "Essays in empirical asset pricing /". Thesis, Connect to this title online; UW restricted, 2000. http://hdl.handle.net/1773/7457.
Texto completoShovtenko, О. V. "The Depreciation of Fixed Assets in the Context of Legislative Changes". Thesis, Київський національний університет технологій та дизайну, 2017. https://er.knutd.edu.ua/handle/123456789/7764.
Texto completoDoyle, James Lawrence. "Accounting for infrastructural assets : perspectives from within New Zealand local government". Thesis, University of Canterbury. Accountancy, Finance and Information Systems, 1996. http://hdl.handle.net/10092/10428.
Texto completoBabinec, Matúš. "Harmonization of Accounting Treatment of Property, Plant, Equipment and Intangible Assets". Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4248.
Texto completoAkhlaque, Saba y Elie Flouti. "Accounting in Football : A Study on the Human resource accounting of football players in Allsvenskan". Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-317294.
Texto completoWilson, Amanda. "No Accounting for Taste: Luxury Counterfeiting in Today's Retail Industry". Scholarship @ Claremont, 2017. http://scholarship.claremont.edu/cmc_theses/1533.
Texto completoFilippelli, Candace L. "Intangibles: The Most Valuable Unrecorded Asset". Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/749.
Texto completoDe, Sanjay. "Happiness and monetary factors". Diss., Connect to the thesis, 2008. http://hdl.handle.net/10066/1445.
Texto completoCunningham, James K. (James Kenneth). "A Canadian study of admissible monetary asset groupings using nonparametric demand analysis". Thesis, McGill University, 1994. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=22577.
Texto completoSarkissian, Sergei. "Heterogeneous consumption and asset pricing in global financial markets /". Thesis, Connect to this title online; UW restricted, 1999. http://hdl.handle.net/1773/8722.
Texto completoGomes, Diana Monteiro. "Value relevance of financial assets". Master's thesis, NSBE - UNL, 2009. http://hdl.handle.net/10362/9481.
Texto completoThis study’s proposal is to examine for the Portuguese market, the value relevance of unrealized fair value gains and losses of financial assets, namely for financial instruments at fair value through profit and loss (which includes held-for-trading securities) and for available-for-sale financial assets. The objective is to obtain a perception of how well stock prices and returns reflect the fair value changes of these two financial assets. For a sample of Portuguese listed companies in a 2005-2007 period, no significant evidence is found regarding the value relevance of both cumulative and incremental unrealized fair value gains and losses associated to the two analyzed financial instruments. Several underlying factors for these results are presented, based on prior research.
Lopez, Robert A. "Tax-effect accounting in Australia : the nature and treatment of the provision for deferred income tax". Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 1994. https://ro.ecu.edu.au/theses/1091.
Texto completoRuhupatty, Leroy. "The value relevance and reliability of information provided with respect to non-current assets under Australian GAAP". UWA Business School, 2008. http://theses.library.uwa.edu.au/adt-WU2008.0031.
Texto completoMiarons, Blanco Meritxell. "Historical cost versus fair value of biological assets: Relevance of accounting information". Doctoral thesis, Universitat de Barcelona, 2019. http://hdl.handle.net/10803/667858.
Texto completoWilliams, Sarah J. y mikewood@deakin edu au. "The Definition and quantification of assets". Deakin University, 1995. http://tux.lib.deakin.edu.au./adt-VDU/public/adt-VDU20050915.142446.
Texto completoAlmásy, Michael. "Accounting and economics: Influence of accounting methods on economic indicators". Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-72865.
Texto completoПлікус, Ірина Йосипівна, Ирина Иосифовна Пликус, Iryna Yosypivna Plikus y В. В. Вакарчук. "Forensic accounting нематеріальних активів". Thesis, НО «Перспектива», 2015. http://essuir.sumdu.edu.ua/handle/123456789/42770.
Texto completoРаскрыто экономическое содержание судебно-бухгалтерской экспертизы.
Prestavleny approaches to forensic accounting expertise intangible assets.
Su, Youjin. "Liquidity and asset pricing". Thesis, University of Aberdeen, 2013. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=211117.
Texto completoSundqvist, Ellinor y Piia Hyytiä. "Accounting for Cryptocurrencies - A Nightmare for Accountants". Thesis, Umeå universitet, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-161099.
Texto completoWickerath, Susanne. "Definitions of an intangible asset : in context with HGB, IFRS and US-GAAP". Thesis, University of Skövde, School of Technology and Society, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-2257.
Texto completo
This Bachelor thesis deals with the definition of Intangible Assets in the context of
financial reporting. The purpose is to integrate intangible assets into the balance
sheet. After a thorough analysis of the ongoing research shows that there is general
consensus concerning intellectual property, and general confusion concerning
knowledge, information and organization capital. Some have what it takes to enter
balance sheets, while others still lack a holistic concept that is generally accepted
and fulfils the demand of accounting. Neither of them is reported according to the
presently available and established knowledge. This thesis shows that a prerequisite
for an improved reporting is the consequential extension of accounting principles for
intangible assets. The fact that the term “intangible asset” became a gathering of all
possible intangible phenomena demands counter-actions. One of its reasons is the
demand for the measurement of relative performances of intangible assets. This
thesis shows that reporting absolute figures for intangible assets does not stand in
contrast with this, but can deliver the necessary data set for a holistic analysis that
also deals with intangible assets.
Yates, Elizabeth. "Winding up and insolvency of charities : including rescue mechanisms". Thesis, University of Liverpool, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.366404.
Texto completoDickinson, J. Barry Anderson Rolph E. "The role of business process capabilities and market-based assets in creating customer value and superior performance /". Philadelphia, Pa. : Drexel University, 2008. http://hdl.handle.net/1860/2995.
Texto completoDupree, Lee. "Valuation Strategies for Small Businesses' Intangible Assets". ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7135.
Texto completoZhang, Yinglei. "Net operating assets as a predictor for future stock returns an industry analysis /". Connect to this title online, 2005. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=osu1116992225.
Texto completoTitle from first page of PDF file. Document formatted into pages; contains xi, 119 p.; also includes graphics (some col.) Includes bibliographical references (p. 112-119). Available online via OhioLINK's ETD Center
Kolyanovskaya, V. O. "Standard Providing the Property, Plant and Equipment in Budgetary Institutions". Thesis, Київський національний університет технологій та дизайну, 2017. https://er.knutd.edu.ua/handle/123456789/7781.
Texto completoEl, Tawy Nevine Abdel Halim. "A grounded theory analysis of the pre-measurement phase for the accounting recognition of assets". Thesis, Brunel University, 2010. http://bura.brunel.ac.uk/handle/2438/7685.
Texto completoOng, Audra Wei Ming. "Accounting for intangible assets in the food, drink and media industries in the UK". Thesis, University of the West of England, Bristol, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.322430.
Texto completoDanielsson, Andreas y Fredrik Lindblad. "Unreliable Accoutning of Intangible Assets in a Digital Era : A study on the association between reliability and value relevance of intangible assets". Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-105460.
Texto completoHall, Barry Charles. "Calculation of the average age of fixed assets and its behaviour under different conditions". Thesis, Stellenbosch : Stellenbosch University, 2001. http://hdl.handle.net/10019.1/52154.
Texto completoENGLISH ABSTRACT: Researchers at the Graduate School of Business of the University of Stellenbosch raised their concerns about the accuracy of inflation adjustment estimates. This led to research by Hanekom (1992), Marais (1992), Ozrovech (1992), Laack (1994) and an article by Hamman and Smit (1994). Hanekom, Marais, Ozrovech and Loock investigated alternative methods of calculating the average age of fixed assets for South African companies. They came to the conclusion that approximations of inflation adjustments by means of simplified formulas are inaccurate and should be discontinued. Alternative methods are time-consuming, data dependent and contain various assumptions that may lead to inaccurate results. Based on the findings and recommendations of the above-mentioned authors to develop company-specific inflation adjustment models, this study project will attempt to investigate the behaviour of the average age of fixed assets as calculated by the formula: Average age (year n) = Accumulateddepreciation (n) Depreciation(for year n) Various conditions that influence this specific calculation will be simulated in spreadsheet models. The behaviour of the approximated average age will then be explained by means of the results obtained from the spreadsheet simulations, as well as a mathematical formula that will be deducted from the simulated spreadsheet models. The understanding of the behaviour of the estimation of the average age of fixed assets and the conditions that influence this estimation might help to establish possible patterns that would assist with the development of companyspecific inflation adjustment models.
AFRIKAANSE OPSOMMING: Navorsers aan die Nagraadse Bestuurskool van die Universiteit van Stellenbosch het hulle twyfel uitgespreek oor die akkuraatheid van inflasieregstellingskattings, wat gelei het tot navorsing deur Hanekom (1992), Marais (1992), Ozrovech (1992) en Loock (1994) en 'n artikel deur Hamman en Smit (1994). Hanekom, Marais, Ozrovech en Loock het alternatiewe metodes ondersoek om die berekening van die gemiddelde ouderdom van vaste bates vir Suid Afrikaanse maatskappye te doen. Die slotsom was egter dat die berekening van die waardes met behulp van eenvoudige formules onakkuraat is en eerder gestaak moet word. Alternatiewe metodes is tydrowend, afhanklik van die beskikbaarheid van inligting, en vereis aannames wat tot moontlike onakkurate antwoorde kan lei. Na aanleiding van bogenoemde skrywers se gevolgtrekkings, en aanbevelings om maatskappy-spesifieke modelle te ontwikkel om inflasieaanpassings te doen, sal hierdie studie poog om die gedrag van die gemiddelde ouderdom van vaste bates soos dit bereken word deur die volgende formule, te ondersoek: Gemiddelde ouderdom (jaar n) = Opgehoopte waardevermindering (n) Waardevermindering (vir jaar n) Verskillende toestande wat die berekening beïnvloed sal deur middel van sigblad modelle gesimuleer word. Die gedrag van die geraamde gemiddelde ouderdom sal dan verduidelik word aan die hand van die sigblaaie sowel as 'n afgeleide wiskundige formule vir die berekening van die waarde. lndien die verskillende toestande en faktore wat die berekening van die gemiddelde ouderdom van vaste bates beïnvloed, verstaan en verduidelik kan word, kan moontlike patrone geïdentifiseer word wat sal help met die ontwikkeling van meer spesifieke modelle vir inflasie-aanpassings van maatskappye.
Ozrovech, Solomon. "Investeringsprofiel van ander vaste bates, grond en geboue uitgesluit, deur Suid-Afrikaanse genoteerde industriele maatskappye gevolg". Thesis, Stellenbosch : Stellenbosch University, 1992. http://hdl.handle.net/10019.1/57806.
Texto completoENGLISH ABSTRACT: According to AC201 of the Institute of Chartered Accountants additional depreciation should be calculated. To date only a few listed industrial RSA companies have published such amounts. Such additional depreciation amounts therefore had to be estimated. Since 1980 the Graduate School of Business of the University of Stellenbosch has estimated the average age of fixed assets by using the following formula: Accumulated depreciation: Depreciation as per most recent income statement. The above formula resulted in incorrect estimates of the average ages of fixed assets. It was thus decided to follow another method. In this study project (one of three), additional depreciation of fixed assets will no longer be estimated by means of an average age (or average acquisition date). It was decided to calculate an investment profile for fixed assets. Annually the cost price of fixed assets was divided into different year-layers which were obtained from the cash flow statements. The replacement cost for each year-layer was annually determined by means of the Production Price Index. The sum of the different year- layers resulted in the total replacement cost. Additional depreciation now becomes the difference between replacement cost and original cost, divided by the life of the fixed asset. Only a handful of listed South African industrial companies calculate depreciation on land and buildings. To enable comparison with other companies, this study project concentrated on fixed assets other than land and buildings. Depreciation of fixed assets and new fixed assets acquired, are seldomly split between land and buildings on the one hand, and other fixed assets on the other hand. As a result various amounts had to be split between the above two components. A number of practical problems emerged. Especially revaluation of fixed assets and subsidiaries bought and subsidiaries sold, created many problems. The amount of revaluation of fixed assets is normally given as a net amount, whereas the revaluation of the debit was required. Not enough information on specific assets when a subsidiary is bought or sold was supplied in the cash flow statement (and its forerunner the Statement of Source and Application of Funds). If information on fixed assets acquired was given, such information normally indicated book values, whereas cost prices were required. These three study projects resulted in an expansion of the original project. A much more detailed study had to be undertaken on revaluation. Furthermore, a complete reconciliation of both the accumulated depreciation and cost prices of other fixed assets must be done.
AFRIKAANSE OPSOMMING: Addisionele waardevermindering behoort volgens RE201 van die Instituut van Geoktrooieerde Rekenmeesters bereken te word. Slegs 'n aantal industriële maatskappye in die RSA het hieraan gehoor gegee. Gevolglik moes die syfer vir die res van die industriële maatskappye beraam word. Sedert 1980 is die gemiddelde ouderdom van vaste bates deur die Nagraadse Bestuurskool van die Universiteit van Stellenbosch beraam aan die hand van die formule: Geakkumuleerde waardevermindering: Waardevermindering van die mees onlangse inkomstestaat. Die gebruik van hierdie formule het gelei tot foutiewe skattings van die gemiddelde ouderdom van vaste bates. Gevolglik is besluit om 'n ander metode te gebruik. In hierdie werkstuk (wat een van drie uitmaak) word addisionele waardevermindering van vaste bates nie meer bereken aan die hand van 'n gemiddelde ouderdom (of gemiddelde aanskafdatum) nie en 'n investeringsprofiel van vaste bates word daargestel. Die kosprys van vaste bates word dan jaarliks in verskillende jaarlae verdeel wat elk uit die kontantvloeistaat verkry is. Vir elke jaar word die jaarlaag se vervangingswaarde aan die hand van die Produksieprysindeks bereken . Die totaal van al die verskillende jaarlae word gesommeer om by die totale vervangingswaarde uit te kom. Addisionele waardevermindering raak dan die verskil tussen vervangingswaarde en oorspronklike kosprys, gedeel deur die leeftyd van die vaste bates. Aangesien slegs 'n klein persentasie van Suid-Afrikaanse genoteerde industriële maatskappye waardevermindering op grand en geboue afskryf, is slegs aandag geskenk aan ander vaste bates as grond en geboue ten einde onderlinge vergelykings tussen maatskappye te vergemaklik. Aangesien syfers vir waardevermindering van vaste bates en nuwe vaste bates gekoop heel dikwels nie onderskeid tref tussen grond en geboue aan die een kant, en ander vaste bates aan die ander kant nie, moes heelwat bedrae tussen die twee genoemde komponente geallokeer word. Heelwat praktiese probleme is ervaar. Veral herwaardasies van vaste bates en filiale gekoop en filiale verkoop het baie probleme veroorsaak. Die omvang van herwaardasies is gewoonlik 'n netto syfer terwyI die herwaardasie van die debiet benodig was. Verder was die inligting soos verskaf in die kontantvloeistaat (en voor dit die Staat van Bron en Aanwending van Fondse) dikwels onvolledig as dit kom by die verskaffing van besonderhede van watter items by die kosprys of verkoopprys van die filiaal ingesluit is. Waar inligting weI verskaf is ten opsigte van vaste bates, was dit gewoonlik slegs ten opsigte van boekwaardes, terwyl die kosprys van vaste bates verkry, inderdaad nodig was. Hierdie drie werkstukke het daartoe gelei dat die aanvanklike projek aansienlik uitgebrei moes word . Nie aIleen moet daar 'n baie meer omvattende ondersoek na herwaardasies gedoen word nie, maar ook 'n volledige rekonsiliasie van die jaarlikse geakkumuleerde waardevermindering. Hierbenewens moet die rekonsiliasie van die kosprys van vaste bates oak onderneem word.
Tollington, Anthony Andrew Roderick. "Accounting for goodwill and intangible assets in the United Kingdom : an analysis using structuration theory". Thesis, King's College London (University of London), 2005. https://kclpure.kcl.ac.uk/portal/en/theses/accounting-for-goodwill-and-intangible-assets-in-the-united-kingdom--an-analysis-using-structuration-theory(2a84bdb6-6dff-4f95-923c-7994990220a9).html.
Texto completoKim, Sangbae 1968. "Essays on asset pricing theory". Monash University, Dept. of Accounting and Finance, 2003. http://arrow.monash.edu.au/hdl/1959.1/5680.
Texto completoKang, Helen Hyon Ju Accounting Australian School of Business UNSW. "Reporting intangible assets: voluntary disclosure practices of the top emerging market companies". Awarded by:University of New South Wales. School of Accounting, 2006. http://handle.unsw.edu.au/1959.4/31211.
Texto completoRehhaut, Jason M. "Past Financial Reporting Credibility: Does it Influence Market Perceptions of Fair Value Assets?" Scholarship @ Claremont, 2011. http://scholarship.claremont.edu/cmc_theses/287.
Texto completoLam, Eric Campbell Full Yet. "Two essays on stock market anomalies /". View abstract or full-text, 2009. http://library.ust.hk/cgi/db/thesis.pl?FINA%202009%20LAM.
Texto completoGoodwin, J. D. "Audit judgments of revalued non-current assets". Lincoln University, 1994. http://hdl.handle.net/10182/1770.
Texto completoBurman, Simon y Gabriel Demirel. "A holistic clarification of the accounting item goodwill : Based on acquirers' perceptions, what is the meaning of the accounting item goodwill?" Thesis, Jönköping University, Internationella Handelshögskolan, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-52822.
Texto completo