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Concepts of Capital Maintenance in Fair Value Accounting (CROSBI ID 533849)

Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija

Mrša, Josipa ; Mance, Davor ; Vašiček, Davor Concepts of Capital Maintenance in Fair Value Accounting // International Scientific Conference microCAD 2008 . Section Q : Economic Challenges : proceedings / Bozsik, Sándor (ur.). Miskolc: University of Miskolc, 2008. str. 143-1-148

Podaci o odgovornosti

Mrša, Josipa ; Mance, Davor ; Vašiček, Davor

engleski

Concepts of Capital Maintenance in Fair Value Accounting

One of the most important information given by accounting is the one concerning company value and the value of its assets, liabilities and equity. The concept of capital maintenance is concerned with how an enterprise defines the capital that it seeks to maintain in profit determination. The concept of fair value accounting is concerned with the valuation of assets, liabilities, and equity based on market values or its closest substitutes. As only inflows in excess of the amounts needed to preserve the capital may be regarded as profit, the choice of the capital maintenance measurement basis influences the residual amount, i.e. the profit, and consequently, the decision-making process. Currently, there are two basic capital maintenance concepts: financial capital maintenance concept and physical capital maintenance concept, each with many variants. Different valuation concepts are not commensurate with any of the theoretical variants of capital maintenance.

capital maintenance concepts ; fair value accounting ; company value ; valuation methods ; accounting measurement basis

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Podaci o prilogu

143-1-148.

2008.

objavljeno

Podaci o matičnoj publikaciji

International Scientific Conference microCAD 2008 . Section Q : Economic Challenges : proceedings

Bozsik, Sándor

Miskolc: University of Miskolc

978-963-661-812-4

Podaci o skupu

International Scientific Conference microCAD 2008

predavanje

20.03.2008-21.03.2008

Miskolc, Mađarska

Povezanost rada

Ekonomija