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Patrik Svoboda - One of the best experts on this subject based on the ideXlab platform.
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Reporting of tangible fixed assets pursuant to the Czech Accounting Law and International Accounting Standards IAS/IFRS and US GAAP
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2014Co-Authors: Patrik SvobodaAbstract:SVOBODA, P.: Reporting of tangible fi xed assets pursuant to the Czech Accounting Law and International Accounting Standards IAS/IFRS and US GAAP. Acta univ. agric. et silvic. Mendel. Brun., 2007, LV, No. 6, pp. 255–264 The valuation of assets is a relatively challenging activity as well as a scientifi c 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 fi xed assets in the Accounting entities compiling the fi nancial 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 defi nitions and valuation of the tangible fi xed 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 fi nancial 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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Valuation of tangible fixed assets pursuant to the Czech Accounting Law and international Accounting standards
Agricultural Economics (Zemědělská ekonomika), 2008Co-Authors: Patrik SvobodaAbstract: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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tangible fixed assets of a company pursuant to the czech Accounting Law and international Accounting standards
Acta Universitatis Bohemiae Meridionales, 2007Co-Authors: Patrik Svoboda, Emil SvobodaAbstract:The valuation of assets is a 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.
Malgorzata Kamieniecka - One of the best experts on this subject based on the ideXlab platform.
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Critical Assessment of Valuation Methods of Investment Property (According to Polish Accounting Law and Ias/Ifrs)
2016Co-Authors: Malgorzata KamienieckaAbstract:The business entities in order to manage the free funds and to diversify business risks, carry out its diversification. For this purpose they invest in different types of assets, including investment property. It happens that the value of investment property is an important asset of the company. In such a situation, their proper recognition in Accounting, and above all the adoption of an appropriate valuation method significantly affect the image of the unit presented in the financial statements. Both the Polish Accounting Law as well as IAS/IFRS allow the use of two alternative methods of valuation of investment properties: fair value model or cost model.
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critical assessment of valuation methods of investment property according to polish Accounting Law and ias ifrs
Managing Innovation and Diversity in Knowledge Society Through Turbulent Time: Proceedings of the MakeLearn and TIIM Joint International Conference 20, 2016Co-Authors: Malgorzata KamienieckaAbstract:The business entities in order to manage the free funds and to diversify business risks, carry out its diversification. For this purpose they invest in different types of assets, including investment property. It happens that the value of investment property is an important asset of the company. In such a situation, their proper recognition in Accounting, and above all the adoption of an appropriate valuation method significantly affect the image of the unit presented in the financial statements. Both the Polish Accounting Law as well as IAS/IFRS allow the use of two alternative methods of valuation of investment properties: fair value model or cost model.
Yuri Biondi - One of the best experts on this subject based on the ideXlab platform.
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Schumpeter's Economic Theory and the Dynamic Accounting View of the Firm: Neglected Pages from the Theory of Economic Development
Economy and Society, 2008Co-Authors: Yuri BiondiAbstract:The first English translation of some of Schumpeter's (1926) pages of the "Theory of Economic Development" is presented. These neglected pages are remarkable because they significantly add to Schumpeter's masterpiece on a number of issues concerned with Accounting, Law and economics of the firm. They show that Schumpeter considered understanding the firm, together with innovation, as important scientific problems. Schumpeter doubts the explanatory value of proprietary entrepreneurship and provides an early justification of the dynamic entity view of business activity generated by the firm as a becoming concern. He discusses its implications for understanding issues of economic organization and corporate governance, and suggests some theoretical insights concerning business capital and money under conditions of real dynamics and complexity. The doors opened by Schumpeter indicate that money and Accounting are fundamentally coupled as complementary institutions in framing and shaping the economic and monetary process of the firm as an enterprise entity.
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schumpeter s economic theory and the dynamic Accounting view of the firm neglected pages from the theory of economic development
Economy and Society, 2008Co-Authors: Yuri BiondiAbstract:Abstract The first English translation of some of Schumpeter's (1926) pages of the Theory of Economic Development is presented. These neglected pages are remarkable because they significantly add to Schumpeter's masterpiece on a number of issues concerned with Accounting, Law and economics of the firm. They show that Schumpeter considered understanding the firm, together with innovation, as important scientific problems. Schumpeter doubts the explanatory value of proprietary entrepreneurship and provides an early justification of the dynamic entity view of business activity generated by the firm as a becoming concern. He discusses its implications for understanding issues of economic organization and corporate governance, and suggests some theoretical insights concerning business capital and money under conditions of real dynamics and complexity. The doors opened by Schumpeter indicate that money and Accounting are fundamentally coupled as complementary institutions in framing and shaping the economic and...
Peter L. Lohrey - One of the best experts on this subject based on the ideXlab platform.
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Application of the Before-and-After Method Which Combines the Classic Elements of Fraud Examination and Forensic Skepticism in the Valuation of Commercial Damages
Social Science Research Network, 2014Co-Authors: Peter L. LohreyAbstract:Peter L. Lohrey, Ph.D., CVA, CDBV Assistant Professor of Accounting Department of Accounting, Law & Taxation School of Business Montclair State University One Normal Avenue Montclair, NJ 07042 Phone (973) 655-3514 Fax (973) 243-2646 lohreyp@mail.monclair.edu James A. DiGabriele, P h.D./D.P.S., CPA/ABV/CFF Professor of Accounting Department of Accounting, Law & Taxation School of Business Montclair State University One Normal Avenue Montclair, NJ 07042 Phone (973) 655-7288 Fax (973) 243-2646 digabrielej@mail.montclair.edu jim@dmcpa.com
Liu Yan-ta - One of the best experts on this subject based on the ideXlab platform.
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Talking about the Accounting Implementation and Supervision of the Accounting Law in Small-sized Enterprises
2006Co-Authors: Liu Yan-taAbstract:According to the situation of Accounting implementation and supervision of small-sized enterprises and the implementing result of the Accounting Law,this paper analyzes on the problems existing in the Accounting implementation and supervision of small-sized enterprises at present,and advances some suggestions on strengthening the functions of the Accounting supervision,implementing effectively the Accounting Law and emending the Accounting Law.
