Essays about: "ACCOUNTING MEASUREMENT"
Showing result 16 - 20 of 83 essays containing the words ACCOUNTING MEASUREMENT.
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16. A holistic clarification of the accounting item goodwill : Based on acquirers' perceptions, what is the meaning of the accounting item goodwill?
University essay from Jönköping University/Internationella HandelshögskolanAbstract : Goodwill is one of the most complex and unclear concepts within financial accounting; it is uncertain what it represents as an asset, it is only recognized during the creation of business combinations and is subject to impairments. The question becomes therefore what meaning is actually to be made from goodwill’s definite appearance as a financial statement line item? Due to a perceived low relevance by users of financial statements, it can be stated that the current narration by the accounting item goodwill fails to meet the fundamental purpose of accounting. READ MORE
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17. A Comparative Analysis between Traditional Accounting and Human Resources Accounting (HRA) Practices on HRManagerial Decision-Making Process.
University essay from Umeå universitet/FöretagsekonomiAbstract : Human resource accounting is a concept that was created to deal with the problem of the measurement of the value of human capital. This concept can be very influential for many different human resource practices. READ MORE
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18. Modelling the impacts of organic matter quality on soil carbon turnover and storage : continued testing of a novel dual-pore model against data collected from a long-term study site in Offer, Sweden
University essay from SLU/Dept. of Soil and EnvironmentAbstract : As we look for solutions to the worsening climate crisis, carbon sequestration has become a popular strategy to mitigate CO2 emissions. Carbon models are used to predict or emulate changes in future soil organic carbon (SOC) stocks, but most fail to account for the influence of pore size on soil structure and SOC storage. READ MORE
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19. The impact of IFRS 13 implementation on information asymmetry and liquidity in Nordic real estate markets
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering; Handelshögskolan i Stockholm/Institutionen för marknadsföring och strategiAbstract : The overall objective of financial reporting is to provide information that is useful for investors and other stakeholders. The implementation of the International Accounting Standard 40 (IAS 40) in 2005 by public companies in the EU securities market required firms to disclose the fair value of their investment properties. READ MORE
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20. Modelling gross primary production in semi-arid regions: effects on carbon uptake of intensive agriculture in southern Kenya
University essay from Lunds universitet/Institutionen för naturgeografi och ekosystemvetenskapAbstract : Background and aim: Gross primary production (GPP) is the largest global carbon (C) flux and an important component for counteracting anthropogenic CO2 emissions, understanding vegetation dynamics, and sustaining universal human standards. Africa plays a prominent role in the global C cycle, though our understanding of GPP dynamics is largely hampered by a paucity of ground-based observations. READ MORE
