Reassessement, Accounting Policy On Tangible Presentation In The Financial Statements
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Missonier-Piera, Franck, 2007. "Motives for fixed-asset revaluation: An empirical analysis with Swiss data," The International Journal of Accounting, Elsevier, vol. 42(2), pages 186-205.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Konstantinos J. Liapis & Christos L.Galanos, 2010. "Accounting GAAPs and Accounting Treatments for Management of Property: Case Studies from Greek Real Estate Market," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 169-194.
- Jincheol Bae & Jaehong Lee & Eunsoo Kim, 2019. "Does Fixed Asset Revaluation Build Trust between Management and Investors?," Sustainability, MDPI, vol. 11(13), pages 1-22, July.
- Jung, Boochun & Pourjalali, Hamid & Wen, Eric & Daniel, Shirley J., 2013. "The association between firm characteristics and CFO's opinions on the fair value option for non-financial assets," Advances in accounting, Elsevier, vol. 29(2), pages 255-266.
- Habeeb Mohamed Nijam, 2018. "Motives for Reporting Fixed Assets at Revalued Amount: Evidence from a Developing Economy," Global Business Review, International Management Institute, vol. 19(3), pages 604-622, June.
- Anastasios Tsamis & Konstantinos Liapis, 2014. "Fair Value and Cost Accounting, Depreciation Methods, Recognition and Measurement for Fixed Assets," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 115-133.
- Cho, Hyungjin & Chung, Ju Ryum & Kim, Young Jun, 2021. "Fixed asset revaluation and external financing during the financial crisis: Evidence from Korea," Pacific-Basin Finance Journal, Elsevier, vol. 67(C).
- Rute Gonçalves & Patrícia Lopes, 2015. "Accounting in Agriculture: Measurement practices of listed firms," FEP Working Papers 557, Universidade do Porto, Faculdade de Economia do Porto.
- Yao, Dai Fei (Troy) & Percy, Majella & Hu, Fang, 2015. "Fair value accounting for non-current assets and audit fees: Evidence from Australian companies," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(1), pages 31-45.
- Nemanja Karapavlović & Vladimir Obradović & Jasmina Bogićević, 2020. "The Use Of Historical Cost And Fair Value For Property And Plant And Equipment Measurement – Evidence From The Republic Of Serbia," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 65(227), pages 95-118, October –.
- Md. Tahidur Rahman & Syed Zabid Hossain & Md. Anwarul Haque, 2021. "Timing, Recurrence, and Effects of Fixed Asset Revaluation: Evidence from Bangladesh," International Journal of Economics and Financial Issues, Econjournals, vol. 11(2), pages 67-75.
- Frédéric Pourtier & Véronique Darmendrail, 2018. "La Mise En Equivalence (MEE) dans les comptes sociaux : analyse empirique du cas français et propositions normatives," Post-Print hal-01907946, HAL.
- Anastasios Tsamis & Konstantinos Liapis, 2014. "Property Assets Fair Value Accounting Under Uncertainty," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 35-54.
- Hong, Philip K. & Paik, Daniel Gyung & Smith, Joyce Van Der Laan, 2018. "A study of long-lived asset impairment under U.S. GAAP and IFRS within the U.S. institutional environment," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 31(C), pages 74-89.
- Crisan Sorana Adina, 2013. "Can Asset Revaluation Be Manipulative? - A Case Study," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1198-1209, July.
- Apostolos Ballas & Vaia Panagiotou & Christos Tzovas, 2014. "Accounting Choices for Tangible Assets: A Study of Greek Firms," SPOUDAI Journal of Economics and Business, SPOUDAI Journal of Economics and Business, University of Piraeus, vol. 64(4), pages 18-38, October-D.
- George Emmanuel Iatridis & George Kilirgiotis, 2012. "Incentives for fixed asset revaluations: the UK evidence," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 13(1), pages 5-20, May.
- Lopes, Alexsandro Broedel & Walker, Martin, 2012. "Asset revaluations, future firm performance and firm-level corporate governance arrangements: New evidence from Brazil," The British Accounting Review, Elsevier, vol. 44(2), pages 53-67.
More about this item
Keywords
revaluation; historical cost; fair value; measurement; tangibile assets;All these keywords.
JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aio:aucsse:v:1:y:2013:i:41:p:224-229. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Anca Bandoi (email available below). General contact details of provider: https://edirc.repec.org/data/fecraro.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.