The Experts below are selected from a list of 20421 Experts worldwide ranked by ideXlab platform
L V Shkulipa - One of the best experts on this subject based on the ideXlab platform.
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analysis of the methodology of Fixed Assets in accordance with ias 16 Fixed Assets and p s bu 7 Fixed Assets theory and practice
Scientific Bulletin of the National Academy of Statistics Accounting and Audit, 2018Co-Authors: L V ShkulipaAbstract:The importance of transparent, complete, authentic and timely information comprehensible for all the users of financial reporting has grown in the context of Ukraine’s integration in the international economy. The issue of harmonizing the national accounting system with the international standards is, therefore, on the agenda of the national statistics system. Apart from this, introduction of the international accounting standards in the Ukrainian statistics practice is expected to make Ukraine more attractive for foreign investors and lenders. As theoretical and practical problems related with harmonizing the national accounting standards with international ones are not fully elaborated, the article’s purpose is to analyze the methodology of Fixed Assets recording by international and national standards, with providing, in table form, comparative characteristics of the underlying sections of International Accounting Standards (IAS) 16 and Rules (Standards) of Accounting (R(S)A) enforced in Ukraine, and to illustrate their practical use. The comparison covers recognition, valuation, recording and reporting of Fixed Assets, elements of the original cost (estimates at the date of recognition), formation of the original value of Fixed Assets as a result of various events, revaluation of Fixed Assets, frequency of revaluation of the liquidation value of Fixed Assets etc. Practical issues related with Fixed Assets overvaluation (undervaluation), depreciating, disposal and exchange are highlighted. The comparative analysis shows quite significant differences between the two documents in valuation, revaluation, liquidation, disposal of Fixed Assets. They can be explained by national specifics of record keeping in Ukraine, fully considered in the national standards, and, consequently, by adaptation of accounting in Ukraine to the national economy needs.
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Analysis of the Methodology of Fixed Assets in Accordance with IAS 16 “Fixed Assets” AND P(S)BU 7 “Fixed Assets”: Theory and Practice
Scientific Bulletin of the National Academy of Statistics Accounting and Audit, 2018Co-Authors: L V ShkulipaAbstract:The importance of transparent, complete, authentic and timely information comprehensible for all the users of financial reporting has grown in the context of Ukraine’s integration in the international economy. The issue of harmonizing the national accounting system with the international standards is, therefore, on the agenda of the national statistics system. Apart from this, introduction of the international accounting standards in the Ukrainian statistics practice is expected to make Ukraine more attractive for foreign investors and lenders. As theoretical and practical problems related with harmonizing the national accounting standards with international ones are not fully elaborated, the article’s purpose is to analyze the methodology of Fixed Assets recording by international and national standards, with providing, in table form, comparative characteristics of the underlying sections of International Accounting Standards (IAS) 16 and Rules (Standards) of Accounting (R(S)A) enforced in Ukraine, and to illustrate their practical use. The comparison covers recognition, valuation, recording and reporting of Fixed Assets, elements of the original cost (estimates at the date of recognition), formation of the original value of Fixed Assets as a result of various events, revaluation of Fixed Assets, frequency of revaluation of the liquidation value of Fixed Assets etc. Practical issues related with Fixed Assets overvaluation (undervaluation), depreciating, disposal and exchange are highlighted. The comparative analysis shows quite significant differences between the two documents in valuation, revaluation, liquidation, disposal of Fixed Assets. They can be explained by national specifics of record keeping in Ukraine, fully considered in the national standards, and, consequently, by adaptation of accounting in Ukraine to the national economy needs.
Li Ying - One of the best experts on this subject based on the ideXlab platform.
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Fixed Assets and warehouse management system based on Internet of Things technology
2013Co-Authors: Li YingAbstract:The paper presents a Fixed Assets and warehouse management system based on Internet of Things technology, which is used to check real-time situation of the Fixed Assets and warehousing equipments. The system uses radio frequency identification technology to solve the problems of inconsistent accounts and waste of idle Assets caused by information distortion and lag in asset inventory. Based on the actual situation, the accelerated depreciation method is used to complete Fixed asset depreciation calculation, ensuring the accuracy of the calculation results. The combination of C/S and B/S design approachs are adopted in the software design, and the system is characterized by convenient novelty search and easy system maintenance.
Li Leng - One of the best experts on this subject based on the ideXlab platform.
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the existing tax system investment in Fixed Assets and tax growth in china is persistently higher than economic growth
On Economic Problems, 2009Co-Authors: Li LengAbstract:The basic reason of tax growth in China is persistently higher than economic growth is under the existing tax system,investment in Fixed Assets is persistently in fast-track development.For one thing,investment in Fixed Assets realizes the higher growth of tax;for another,the growth of investment in Fixed Assets realizes the persistent and fast growth of tax.The internal mechanism is: on one hand,affecting tax growth by economic growth,which is the normal reason of tax growth;on the other,investment growth directly brings tax growth,which is the reason of higher growth of tax.The contribution rate from investment in Fixed Assets to the persistently higher growth of tax is over 2 percent by estimation.
Wang Ning - One of the best experts on this subject based on the ideXlab platform.
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Design of university Fixed Assets inventory systems based on internet of things
Journal of Engineering of Heilongjiang University, 2012Co-Authors: Wang NingAbstract:Universities still used the manual records in the Fixed Assets inventory management-based computer management.An intelligent Fixed Assets inventory system combined RFID,smart phones and database wer designed.Using campus network and logistics group server,management read equipment information by RFID tags through the smart phone with the RFID reader,and collected data using smart phone database to record,verify,update information and finally exchange with the university back-up server data through the campus network.This system optimizes the management of Fixed Assets,and enhances the efficiency of asset managers.
Yang Xuecheng - One of the best experts on this subject based on the ideXlab platform.
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research of agricultural investment in Fixed Assets and agricultural economic growth
Journal of Anhui Agricultural Sciences, 2013Co-Authors: Yang Xuefeng, Yang XuechengAbstract:Using 1991-2010 time-series data,measurement model was established.The relationship between agriculture investment in Fixed Assets and agriculture GDP was investigated.The results showed that they have close relationship,indicating that agricultural investment in Fixed Assets as capital investments are essential to promote agricultural economic development.At the same time,the agricultural economic growth will promote the increase of agricultural investment in Fixed Assets to a certain extent.Finally,some recommendations based on the above analysis were put forward.