Add to ORKGThe subject of this article is financial assets, which include securities held in other companies’ equity and long-term receivables in the form of long-term loans to other companies or in the form of deposits, guarantees and bail-outs submitted by the entity to third parties. Starting from defining, delimiting and presenting the recognition practices, namely the cancellation of recognition and evaluation of these asset structures, we have exemplified through case studies the accounting of the main financial asset operations
Since the accounting regulations complying with the European directives approved by Order No. 1.802 ...
The goal of bachelor's thesis is to analyse long-term assets in terms of accountancy, taxes and fina...
In recent years, an increasingly greater importance has been given to investment properties, which t...
The need to own assets, whether in the form of long-term tangible or intangible assets, conditions a...
Głównym celem opracowania jest prezentacja rodzajów i skutków manipulacji księgowych w zakresie akty...
For many firms long-term operational assets are the largest category of asset on their balance sheet...
This survey aims at emphasizing several aspects of the recognition, measurement and presentation of ...
Accounts receivable management as part of working capital management stands out as entity`s financia...
The paper focuses on financial reporting of long-lived assets. The author's aim was to analyze the a...
The final paper deals with the topic of the accounting treatment of long-term assets on the example ...
This article aims to present the principles of international accounting standards and regulations on...
The thesis deals with the issue of receivables, their financial and accounting view on the example o...
Abstract The carrying value of the enterprise assets is their historical value, which is adjuste...
This thesis consists of a series of case studies on various areas of financial accounting. The areas...
The present article reconciles the GAAP to each other, which apply to accounting recording of fixed ...
Since the accounting regulations complying with the European directives approved by Order No. 1.802 ...
The goal of bachelor's thesis is to analyse long-term assets in terms of accountancy, taxes and fina...
In recent years, an increasingly greater importance has been given to investment properties, which t...
The need to own assets, whether in the form of long-term tangible or intangible assets, conditions a...
Głównym celem opracowania jest prezentacja rodzajów i skutków manipulacji księgowych w zakresie akty...
For many firms long-term operational assets are the largest category of asset on their balance sheet...
This survey aims at emphasizing several aspects of the recognition, measurement and presentation of ...
Accounts receivable management as part of working capital management stands out as entity`s financia...
The paper focuses on financial reporting of long-lived assets. The author's aim was to analyze the a...
The final paper deals with the topic of the accounting treatment of long-term assets on the example ...
This article aims to present the principles of international accounting standards and regulations on...
The thesis deals with the issue of receivables, their financial and accounting view on the example o...
Abstract The carrying value of the enterprise assets is their historical value, which is adjuste...
This thesis consists of a series of case studies on various areas of financial accounting. The areas...
The present article reconciles the GAAP to each other, which apply to accounting recording of fixed ...
Since the accounting regulations complying with the European directives approved by Order No. 1.802 ...
The goal of bachelor's thesis is to analyse long-term assets in terms of accountancy, taxes and fina...
In recent years, an increasingly greater importance has been given to investment properties, which t...