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Journal articles on the topic 'Accounting for capital assets'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Suk, Leonid, and Petro Suk. "Accounting for Capital Turnover." Accounting and Finance, no. 1(91) (2021): 29–35. http://dx.doi.org/10.33146/2307-9878-2021-1(91)-29-35.

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Economic globalization, digitalization of management processes, introduction of new forms of business organization, implementation of the concept of sustainable development are factors that affect the process of capital turnover and determine the need to improve its accounting support. The purpose of the article is to search for options for improving the accounting for capital turnover at the enterprise in modern conditions of a dynamic market environment. The economic essence of capital was disclosed and the capital turnover was identified as an object of accounting. The capital turnover in t

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KUPRYUSHINA, Ol’ga M., and Rimma R. RAKHMATULINA. "Implementation of Federal Accounting Standards – Capital Investments and Fixed Assets – in the internal rules of accounting for fixed assets." International Accounting 22, no. 10 (2021): 1188–204. http://dx.doi.org/10.24891/ia.24.10.1188.

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Subject. This article discusses the issues related to the reflection of capital investments and fixed assets in the accounting (financial) statements of economic entities during the transition to the new domestic (Russian) accounting standards – Fixed Assets and Capital Investments. Objectives. The article aims to reveal the consequences of changes in the current practice of accounting for fixed assets and capital investments in the internal rules of commercial organizations. Methods. For the study, we used the methods of generalization, comparison, primary observation, cost measurement, and g

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Arı, Hüseyin, and Farshad Ganji. "A Recommendation On Accounting Human Capital Assets." Turkish Online Journal of Qualitative Inquiry 12, no. 8 (2024): 7541–48. https://doi.org/10.5281/zenodo.13952530.

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Accounting has been classifying and recording all data related to transactions creating changes on assets and total liabilities and equity of business. Accounting has also roles of assisting managers for making decisions and of serving real, comparable, clear and in time information to outside and inside. Besides, one of most important assets of businesses is labor, in other words, human capital. However, it is not quite possible to able to see human capital asset in balance sheets. In this study, it was explained that human capital assets should be shown in balance sheets as cost factor and i

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Hein, Lars, Ken Bagstad, Bram Edens, Carl Obst, Rixt de Jong, and Jan Peter Lesschen. "Defining Ecosystem Assets for Natural Capital Accounting." PLOS ONE 11, no. 11 (2016): e0164460. http://dx.doi.org/10.1371/journal.pone.0164460.

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DUMITRU (SOARE), Cati-Loredana. "INTELLECTUAL CAPITAL ACCOUNTING – A CHALLENGE OF MODERN ACCOUNTING." Annals of the University of Oradea. Economic Sciences 31, no. 31(1) (2022): 183–90. http://dx.doi.org/10.47535/1991auoes31(1)018.

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In the context of the new global knowledge economy, hidden intangible assets (intellectual capital) have become the main generator of added economic value and the one that creates significant competitive advantages in the business world, but traditional valuation and accounting methods, in addition to referring only to past issues, they fail to provide concrete solutions regarding the valuation and accounting of all intangible assets generating value and competitive advantages of contemporary enterprises. This study aims to show the importance of hidden intangible assets (intellectual capital)

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Kusano, Masaki. "Fair value accounting and procyclicality: accounting for securitization." Corporate Ownership and Control 11, no. 1 (2013): 535–47. http://dx.doi.org/10.22495/cocv11i1c6art1.

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The purpose of this study is to examine whether fair value accounting promotes procyclicality by focusing on securitization transactions before the financial crisis. This study demonstrates the relationship between securitization accounting and procyclicality using a parsimonious model. The findings are as follows. Sale accounting increases the capital ratio compared with that before a securitization transaction. Banks’ executives have incentives to increase both assets and debt within the limits of their target capital ratio (leverage ratio) for executive compensation and market reputation; a

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Mrša, Josipa. "Valuation of Internally Generated Intangible Assets in Accounting." Acta Economica Et Turistica 4, no. 2 (2018): 181–95. http://dx.doi.org/10.1515/aet-2018-0012.

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AbstractValuation and management of intangible assets in modern business is becoming more significant. Measurement of the value of intangible assets in this paper refers to the intangible resources for which the company did not have any procurement costs and, therefore, are not standardized in traditional accounting, and their use has the potential to create value on the market. Knowledge, as the basis of intellectual capital, becomes a basic strategic resource and a generator for improving the organization’s success. Therefore, determining the way of identifying and evaluating intellectual ca

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8

Jarrett, Jeffrey E. "On Accounting for Non-Cash Assets During Disposition." Advances in Social Sciences Research Journal 9, no. 12 (2022): 59–65. http://dx.doi.org/10.14738/assrj.912.13522.

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By examining financial reporting methods to determine the effects of a pandemic, intellectual property rights and other intangible assets. The goal is to explain how these factors are related to capital budgeting decision utilizing a very common and useful model for capital budgeting.

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9

Zhang, Yingjie. "Allocation of Capital Between Assets and Liabilities." ASTIN Bulletin 38, no. 01 (2008): 1–11. http://dx.doi.org/10.2143/ast.38.1.2030400.

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We propose a capital allocation method for insurance companies. The amount of capital is directly related to the default risk. The expected value of default can be distributed among the liabilities based on the rule of asset payoff at the time of default. We derive a capital allocation scheme from this allocation of the expected default. Assets, liabilities, and other risky items on the balance sheet are treated in a uniform framework. The insurer’s capital is allocated among all these risk contributors. The allocated capitals are given in closed-form formulas, which have straightforward inter

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Pelletier, Marie-Chantale, Claire Horner, Mathew Vickers, Aliya Gul, Eren Turak, and Christine Turner. "The exploration of natural capital on the balance sheet: a case study of a water utility company." Meditari Accountancy Research 33, no. 7 (2025): 60–87. https://doi.org/10.1108/medar-12-2023-2270.

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Purpose The purpose of this study is to explore the feasibility of natural capital accounting for the purpose of strengthening sustainability claims by reporting entities. The study showed how riparian land improvement influenced ecosystem services which could be measured in the context of financial reporting. The authors tested options for incorporating natural capital concepts into financial accounting practices under existing accounting standards specifically: on the balance sheet. Design/methodology/approach A case study approach was used with an Australian water utility that has accountab

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Sotnikova, Lyudmila. "Accounting for Fixed Assets and Capital Investments As a Key Issue in the Audit of Financial Statements." Auditor 7, no. 7 (2021): 28–42. http://dx.doi.org/10.12737/1998-0701-2021-7-7-28-42.

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The article is devoted to the issues of accounting of fixed assets in organizations, whose securities are circulated by the organizers of trade on the securities market. These organizations include public joint stock companies, which are subject to mandatory audit. In the auditor's reports issued to such organizations, in accordance with the requirements of ISA 701 "Key Audit Matters", key audit matters should be disclosed. Very often, auditors choose such key issues as "fixed assets" and "capital investments", especially on the eve of the entry into force from January 1, 2022 of the new accou

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SOROKINA, Larisa N., and Kirill V. GLUSHANKOV. "Assessment of changes in regulatory provisions on fixed-assets and capital-investments accounting in Russian accounting practice." International Accounting 27, no. 12 (2024): 1426–42. https://doi.org/10.24891/ia.27.12.1426.

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Subject. This article discusses and analyzes changes in the regulatory provisions on accounting for fixed assets and capital investments in the Russian accounting practice in the period from 1998 to the date of entry into force and application of Federal Accounting Standard FSBU 6/2020 and Federal Accounting Standard FSBU 26/2020. Objectives. The article aims to assess changes in the above-mentioned regulatory provisions on accounting for fixed assets and capital investments. Methods. For the study, we used normative, scientific, and integrated approaches to assessing changes in regulatory pro

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Sotnikova, L. V. "Repair and maintenance of fixed assets." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 7 (July 24, 2024): 15–22. http://dx.doi.org/10.33920/med-17-2407-02.

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Federal Accounting Standard 26/2020 “Capital investments” has established rules for reflecting the cost of repairing fixed assets — if the repair is of a capital nature, the cost of it increases the cost of the repaired object, i.e. it is capitalized, and in the case when the repair is of a current nature or relates to the ongoing maintenance of fixed assets (when it is carried out with a frequency not exceeding 12 months), the costs of conducting them are not included in capital investments, but are written off as expenses of the current period. The non-governmental accounting regulator “Acco

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Karpenko, V., O. Vinnichenko, and O. Petrykiva. "IMPROVEMENT OF ACCOUNTING BASIC ASSETS OF ENTERPRISES." Financial and credit activity: problems of theory and practice 1, no. 36 (2021): 108–15. http://dx.doi.org/10.18371/fcaptp.v1i36.227668.

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The source of resources for capital investments in basic assets of enterprises may be money, paid in the form of income tax. The tax load on Ukrainian enterprises in modern conditions is significant. One of the ways to reduce it is to improve the accounting of main facilities. According to the normative documents, capital investments in non-current assets are not included in the expenses of the reporting period, in the process of operation their carrying value refers to the cost of production, goods, works and services in the form of accrual of depreciation during the useful life period, which

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Barton, Alland D. "A Trusteeship Theory of Accounting for Natural Capital Assets." Abacus 35, no. 2 (1999): 207–22. http://dx.doi.org/10.1111/1467-6281.00041.

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16

Schiemann, Frank, Kai Richter, and Thomas Günther. "The relationship between recognised intangible assets and voluntary intellectual capital disclosure." Journal of Applied Accounting Research 16, no. 2 (2015): 240–64. http://dx.doi.org/10.1108/jaar-11-2012-0076.

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Purpose – The capitalisation of intangible investments is discussed controversially in the financial accounting literature. International accounting standards are concerned with this issue and generally demand more intellectual capital to be recognised on the face of the balance sheet. If investors and analysts already gather monetary information about intangible assets from the financial report and find such information useful, then the necessity to complement such information with voluntary intellectual capital disclosure will diminish. Accordingly, there should be an association between rec

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17

Gogan, Luminita Maria, and Anca Draghici. "Intangible Assets Identification and Valuation in a Company." Applied Mechanics and Materials 371 (August 2013): 842–46. http://dx.doi.org/10.4028/www.scientific.net/amm.371.842.

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Intangibles have emerged in the last decade as an important issue among companies accounting theories. Accounting, as it is currently practiced, has lost much of its ability to inform as businesses have become more and more knowledge intensive. Intangible assets are now variously estimated to currently constitute 60-75 percent of corporate value, on average. In this context, the purpose of this paper is to present an analysis of the most known intellectual capital evaluation model, according the following criteria: concepts, functional characteristics, operational performances, limitations. Th

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18

MUNDSTOCK, GEORGE. "FRANCHISES, INTANGIBLE CAPITAL, AND ASSETS." National Tax Journal 43, no. 3 (1990): 299–305. http://dx.doi.org/10.1086/ntj41788848.

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19

Campello, Murillo, and Erasmo Giambona. "Real Assets and Capital Structure." Journal of Financial and Quantitative Analysis 48, no. 5 (2013): 1333–70. http://dx.doi.org/10.1017/s0022109013000525.

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AbstractWe characterize the relation between asset structure and capital structure by exploiting variation in the salability of corporate assets. To establish this link, we distinguish across different assets in firms’ balance sheets (machinery, land, and buildings) and use an instrumental approach that incorporates market conditions for those assets. We also use a natural experiment driving differential increases in the supply of real estate assets across the United States: The Defense Base Closure and Realignment Act of 1990. Consistent with a supply-side view of capital structure, we find t

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20

KOPYLOVA, Ekaterina K., and Tat'yana I. KOPYLOVA. "Presentation of accounting information on non-current assets using simplified methods." International Accounting 25, no. 5 (2022): 561–83. http://dx.doi.org/10.24891/ia.25.5.561.

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Subject. This article deals with the topical issues of the methodology for accounting for non-current assets using simplified methods due to changes in the accounting legislation of the Russian Federation in terms of the application of Federal Accounting Standards FSBU 6/2020 – Fixed Assets, FSBU 26/2020 – Capital Investments and FSBU 25/2018 – Lease Accounting. Objectives. The article aims to group simplified accounting methods for non-current assets and apply them when presenting accounting information about these assets. Methods. For the study, we used the methods of analysis, systematizati

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21

Mikheev, Maxim V. "TOPICAL ISSUES OF THE APPLICATION OF FEDERAL ACCOUNTING STANDARDS FOR CAPITAL INVESTMENTS AND FIXED ASSETS IN CONSTRUCTION ORGANIZATIONS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 11/2, no. 131 (2022): 189–95. http://dx.doi.org/10.36871/ek.up.p.r.2022.11.02.028.

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The article discusses the changes caused by the introduction from January 1, 2022 of the federal accounting standards FSBU 6/2020 “Fixed assets” and FSBU 26/2020 “Capital investments”. The changes affected the determination of the initial cost of an item of fixed assets, the minimum cost, depreciation rules. The concepts of liquidation value, capital investments, etc. are introduced. In connection with capital investments, the unit of accounting for capital investments, the value of the estimated liability, as accounting for interest on a loan, are defined.

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Das, Dr Pradip Kumar. "Accounting for Intangible Assets, a Study." Middle East Research Journal of Economics and Management 4, no. 05 (2024): 147–55. http://dx.doi.org/10.36348/merjem.2024.v04i05.002.

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Intangible investments have happened now seminal supply chain for multifold fraternities and economic locales. However, these investments are rarely recognized as assets by accounting standards. In such scenario, pragmatic goodness of an enterprise cannot be reflected in reported financials despite accounting is to equip effective details for its users. In cutting-edge economy, substantiveness of intangible assets initiates considerations towards its reception in accounts. Intangible assets are perceptible non-monetary non-physical potentiality of value bred by novelty, unparalleled organizati

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Jassim, Alturki. "Evaluating the Classification of Employees as Company Assets." International Journal of Innovative Science and Research Technology (IJISRT) 9, no. 12 (2025): 3040–41. https://doi.org/10.5281/zenodo.14716949.

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This paper examines the rationale behind current accounting standards, explores academic perspectives on human capital accounting, and discusses the implications of recognizing employees as assets. The classification of employees has been a subject of debate, highlighting challenges and opportunities in financial reporting. Evaluating the Classification of Employees as Company Assets: Accounting Standards and Academic Perspectives.

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Abdel-khalik, A. Rashad. "Self-sorting, incentive compensation and human-capital assets." European Accounting Review 12, no. 4 (2003): 661–97. http://dx.doi.org/10.1080/09638180310001628428.

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Ghamari, Maryam, Mojtaba Saeidinia, Mehrsa Hashemi, and Mohammadreza Aghaei. "INTANGIBLE ASSETS REPORTING." Australian Journal of Business and Management Research 01, no. 11 (2012): 70–73. http://dx.doi.org/10.52283/nswrca.ajbmr.20120111a08.

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The purpose of this study is to investigate concerning intangible assets reporting, it is stable roots of organization’s success, and how they evaluate and report in the accounting. There are some of the problems in reporting of intangible assets causes for some of the investors, regulators, analysts and etc. in this survey mentioned to some of the recommendations for system of intangible assets reporting. It purposes that companies should measure information relevant to their intangible assets accurately. In this study explore set of intangible assets very valuable such as research and develo

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Rep, Ana. "Accounting Treatment of Intangible Assets - Analysis of Computer Programming Companies." International Journal of E-Services and Mobile Applications 11, no. 3 (2019): 61–77. http://dx.doi.org/10.4018/ijesma.2019070105.

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Information technology has a crucial role in all types of businesses and is a product of intellectual capital. Intellectual capital is not recognized as an asset of a company since there is no generally accepted model for measurement of human capital. Research was performed in order to investigate the awareness of financial statement preparers regarding the importance of using the professional judgement in the context of intangible assets. The content analysis method and the method of induction have been used. Nonetheless, an analysis of activity ratios has been done in order to gain an insigh

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Plotnikov, V. S., and Z. M. Azrakuliev. "The Concept of Productive Capital in Business Model Accounting and Integrated Reporting." Digest Finance 25, no. 1 (2020): 68–86. http://dx.doi.org/10.24891/df.25.1.68.

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Subject. This article explores the scope of the integrated reporting concept, which reflects the preservation of the value of production capital stock in the process of creating the value of a commercial organization. Objectives. The purpose of the article is to substantiate the hypothesis of preservation of the value of production capital, expressed in the business accounting model reflecting the processes of value creation and the influence on the stock of capital value. This statement of the problem is consistent with the concept of maintaining physical capital, as expressed in the conceptu

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Zadorozhnyi, Zenovii. "Problematic issues relating to the quality of information used for accounting and management accounting of low-cost assets." Herald of Economics, no. 1(87) (July 8, 2019): 115–24. http://dx.doi.org/10.35774/10.35774/visnyk2018.01.115.

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The article presents an analysis of research practice on the classification criteria of current assets, noncurrent assets and low-cost assets. It is proved that the main feature for dividing assets into current and noncurrent (capital) ones should be seen in their planning operation period. It is reasoned that low-cost assets include assets worth up to UAH 2,500.It is proposed to change the name of Account 22 “Low-cost items” to “Non-durables” and to consolidate there its subsidiary accounts, respectively, “expensive”, “cheap” and “low-cost” non-durable items. Working clothes, safety footwear,

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Gribko., L. "Debatable issues of the reflection of human capital in accounting." Экономическая наука сегодня, no. 19 (March 28, 2024): 151–58. https://doi.org/10.21122/2309-6667-2024-19-151-158.

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The article considers the possibility of recognizing human capital as an asset. The normative legal acts on accounting, as well as the works of economists devoted to the reflection of human capital as part of intangible assets are analyzed, on the basis of which the existing problems of accounting for human capital are identified. The necessary measures are proposed to solve the identified problems.

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Shlyapnikovа, E. A., I. P. Seleznevа, I. A. Seleznevа, and K. A. Dzhikiya. "Intangible assets: recognition criteria, classification and Evaluation." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 4 (April 3, 2023): 211–26. http://dx.doi.org/10.33920/sel-11-2304-02.

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The article is devoted to the disclosure of the concept of «intangible assets» as accounting objects. The criteria for recognition of intangible assets in accounting are determined, their classification by types and groups is given. The composition of the actual costs of capital investments in intangible assets is disclosed. The evaluation methods are considered for various moments and in accordance with the purpose of the application.

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ТИШКИНА Н.П., ТИШКИНА Н. П., ДЕМЕШКО М. А. ДЕМЕШКО М.А., and БЕКСУЛТАНОВА А. И. БЕКСУЛТАНОВА А.И. "REFLECTION OF HUMAN CAPITAL IN THE ACCOUNTING PROCESS OF THE ENTERPRISE." Экономика и предпринимательство, no. 3(164) (June 20, 2024): 1051–54. http://dx.doi.org/10.34925/eip.2024.164.3.203.

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Статья посвящена исследованию человеческого капитала предприятия как объекта бухгалтерского учета. Исследуются подходы к трактовке понятия «человеческий капитал» как социально-экономической и учетной категории. Обоснована необходимость рассмотрения человеческого капитала как объекта бухгалтерского учета в составе активов предприятия. Проведено исследование этапов процесса учета человеческого капитала предприятия. The article is devoted to the study of the human capital of an enterprise as an object of accounting. The approaches to the interpretation of the concept of "human capital" as a socio

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Грінько, Алла Павлівна. "Classification of capital assets as a information tool of accounting." Technology audit and production reserves 2, no. 6(22) (2015): 72. http://dx.doi.org/10.15587/2312-8372.2015.41736.

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33

Степаненко, О.І. "Необоротні активи підприємства, їх економічна природа та роль в діяльності суб'єкта господарювання". Scientific Collection "InterConf+", № 42(189) (7 червня 2024): 143–56. https://doi.org/10.51582/interconf.19-20.02.2024.014.

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The information component of the management system requires reliable, objective, accessible to a wide range of users information about the state and movement of non-current assets of the enterprise. An analytical review of the scientific results of dissertations in which the economic nature of non-current assets and their components was studied was conducted. The approaches of domestic scientists to the interpretation of the category of "non-current assets" in the field of economics and enterprise management, management, accounting were revealed. The accounting and economic characteristics of

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Zadorozhnyi, Zenovii. "Problematic issues relating to the quality of information used for accounting and management accounting of low-cost assets." Herald of Ternopil National Economic University, no. 1(87) (January 30, 2018): 115–24. http://dx.doi.org/10.35774/visnyk2018.01.115.

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The article presents an analysis of research practice on the classification criteria of current assets, noncurrent assets and low-cost assets. It is proved that the main feature for dividing assets into current and noncurrent (capital) ones should be seen in their planning operation period. It is reasoned that low-cost assets include assets worth up to UAH 2,500. It is proposed to change the name of Account 22 “Low-cost items” to “Non-durables” and to consolidate there its subsidiary accounts, respectively, “expensive”, “cheap” and “low-cost” non-durable items. Working clothes, safety footwear

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Brian Lee, B., Eric Press, and Byeonghee [Ben] Choi. "CAPITAL ASSETS AND FINANCIAL STATEMENT DISTORTIONS." Competitiveness Review 11, no. 2 (2001): 57–73. http://dx.doi.org/10.1108/eb046428.

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Sapozhnikova, Natalia G., Natalia S. Ponomarenko, and Maria V. Tkacheva. "Innovations in fixed asset accounting." Proceedings of Voronezh State University. Series: Economics and Management, no. 4 (December 29, 2023): 128–43. http://dx.doi.org/10.17308/econ.2023.4/11687.

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Subject. Fixed assets provide for various types of activities and make up a significant part of the assets of corporations. The growth and improvement of fixed assets characterise the quantitative and qualitative development of a corporation's technical equipment capacity and ensure its sustainable operation. Objectives. The requirements for the presentation and disclosure of accounting information are changing due to the challenges of the global and market economy. Therefore, it is important to consider issues related to the recognition, classification, evaluation, and presentation of economi

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Downing, Jeff. "Fair-value accounting, asset sales and banks’ lending." Studies in Economics and Finance 35, no. 1 (2018): 163–77. http://dx.doi.org/10.1108/sef-10-2017-0294.

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Purpose This paper aims to examine the interaction between fair-value accounting, asset sales and banks’ lending in booms and busts. Throughout, the author uses “fair value” and “mark-to-market” interchangeably, to denote an accounting regime where changes in the prices of banks’ assets affect regulatory capital. “Historic-cost accounting” has been used in the paper to denote an accounting regime where changes in asset prices do not affect regulatory capital. Design/methodology/approach The author built a model that examines how the accounting regime affects banks’ incentives to sell assets an

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Roslender, Robin, and Robin Fincham. "Intellectual Capital: Who Counts, Controls?" Accounting and the Public Interest 4, no. 1 (2004): 1–23. http://dx.doi.org/10.2308/api.2004.4.1.1.

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Intellectual capital and related topics including intangibles, innovation, and knowledge have rapidly climbed the management research agenda. Their significance lies in the contribution these assets make to sustained value creation, a central mantra within contemporary business strategy. A premium has been placed on the successful management of such assets, and within this program, the accountancy profession has found itself challenged to devise effective means of counting and controlling them. Driven by a distinctly managerial agenda, the majority of developments within intellectual capital a

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Pravdiuk, Nataliia, Vitalii Pokynchereda, and Maryna Pravdiuk. "THE HUMAN CAPITAL OF AN ENTERPRISE: THEORY AND ASSESSMENT METHODOLOGY." Baltic Journal of Economic Studies 5, no. 2 (2019): 176. http://dx.doi.org/10.30525/2256-0742/2019-5-2-176-183.

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At the present stage of social development, there is a transformation of the persistent views on the place and human role in the economic system. Human capital assets as a set of productive abilities, personal traits, and employee motivation developed as a result of investment become a key factor in the production process, without which any prospects of economic growth are neutralized. The purpose of the article is to provide a theoretical substantiation and systematization of existing methods for assessing human capital, to identify the advantages and disadvantages of their practical applicat

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Kovalenko, Svetlana N., Yulia N. Kovalenko, and Natalia A. Kalutskaya. "CURRENT ISSUES IN ACCOUNTING AND TAXATION OF FIXED ASSETS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 3, no. 11 (2021): 186–90. http://dx.doi.org/10.36871/ek.up.p.r.2021.11.03.029.

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The article examines the concept of «fixed assets» in the context of the application of the new standard - FSB 6/2020 "Fixed assets", a comparison with the norms of tax legislation, as well as the funda-mental criteria according to which the object will be related to fixed assets, the provisions regarding the ele-ments of depreciation, and therefore the formation of the liquidation value of fixed assets. In addition, additional innovations in the accounting process of fixed assets are presented, the main provisions of FSB 6/2020 «Fixed Assets» and FSB 26/2020 «Capital Investments» are given.

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KOZMENKOVA, Svetlana V., and Rolan A. ALBOROV. "Historical aspects and the current problems of accounting for fixed assets depreciation." International Accounting 26, no. 9 (2023): 975–94. http://dx.doi.org/10.24891/ia.26.9.975.

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Subject. This article conducts historical research to substantiate the organizational and methodological aspects of accounting for the creation and use of depreciation funds in the form of a depreciation reserve. Objectives. The article aims to analyze the procedure for the formation of the depreciation fund as the main source of financing the receipt and creation of fixed assets, as well as the depreciation of fixed assets in the Soviet period, and identify the problems of financing investments in non-current assets in the modern accounting system. Methods. For the study, we used analysis, sy

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Zadorozhnyi, Z. M., and V. Yasyshena. "Intangible Assets Accounting and Reporting Issue." Marketing and Management of Innovations, no. 4 (2019): 182–93. http://dx.doi.org/10.21272/mmi.2019.4-15.

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The article examines the views of foreign economists on the importance of the impact of intangible assets (IA) and goodwill on business. The main purpose of this study is to improve and develop approaches of accounting for IA and goodwill, reflecting them in the financial and management reporting. The systematization of literary sources and the study of regulatory documents showed that there were several problematic issues related to the accounting and reporting of IAs and goodwill that needed elaboration and clarification. The urgency of solving this scientific problem lies in the fact that d

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Iswati, Dana, Marsellisa Nindito, and Adam Zakaria. "The Effect of Internal Financial Indicators on the Tendency of Accounting Fraud." Jurnal Dinamika Akuntansi 9, no. 2 (2017): 123–31. http://dx.doi.org/10.15294/jda.v9i2.9113.

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This research is carried out to prove factors of tendency of accounting fraud in companies empirically. Variable used in predicting the tendency of accounting fraud is profitability level, capital turnover, financial leverage, assets composition, and firm size tendency of accounting fraud. The population is companies registered in Indonesia Stock Exchange that are suspected to fraud the accounting during observation year 2013 2015. Samples are taken by using purposive sampling, there are 12 companies are proven to be done fraud accounting and 12 companies are not. Data is analysed by using log

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PODOLIANCHUK, Olena, and Nataliya GUDZENKO. "CAPITAL INVESTMENTS: NORMATIVE LEGAL AND ACCOUNTING." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 2 (56) (June 29, 2021): 166–81. http://dx.doi.org/10.37128/2411-4413-2021-2-12.

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The article evaluates the legal regulation and accounting of capital investments and determines that a single and precise term that would determine their essence has not yet been developed. The difference in the definitions of capital investments is outlined, which leads to confusion in their evaluation and reflection in the system of accounting accounts. There are two approaches to determining the nature of capital investment in the legal framework: economic and accounting. The dynamics and structure of capital investments by types of assets in terms of 2015-2019 are presented. Based on the r

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Friedrich, Peter. "Determining social capital by social accounting." Oeconomia Copernicana 6, no. 1 (2015): 47. http://dx.doi.org/10.12775/oec.2015.003.

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Although social capital has been often debated in the last 20 years, there is a widely accepted definition missing and the approaches to measuring its size are not very well-developed. Therefore, the definitions of social capital are stated and analysed, whether they are appropriately designed also for measurement purposes. We end up with a division between capital consisting of real capital as fixed and working capital and financial capital on the one hand, and capitals, which are referring to human capital and social capital in a narrow sense on the other hand. The last two are named here as

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DR.A.DHARMENDRAN. "NON – PERFORMING ASSETS IN STATE CO-OPERATIVE BANKS IN INDIA – AN EMPIRICAL STUDY." IJRCM (INTERNATIONAL JOURNAL OF RESEARCH IN COMMERCE, ECONOMICS & MANAGEMENT) 2, no. 5 (2012): 102–6. https://doi.org/10.5281/zenodo.3760297.

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<em><strong>ABSTRACT</strong></em> <em>The present article aims at examining the Non-Performing Assets (NPAs) – Concept and Status in State Co-operative Banks (StCBs) in India. This article analyses the prudential accounting norms relating to capital adequacy, income recognition, assets classification and provisioning standards. The position and growth standard assets, sub-standard assets, doubtful assets, loss assets, gross NPAs, provision for NPAs and net NPAs are discussed with the help of percentage analysis and compound growth rate for all the StCBs in India. With the tightening of

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Xiong, Xuedan (Shelly). "Time to Revisit Capital Maintenance on Profits Distribution: Lesson from Carillion and Beyond." European Business Law Review 31, Issue 2 (2020): 265–84. http://dx.doi.org/10.54648/eulr2020011.

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This paper aims to reengage the debate about capital maintenance as the regime for restricting the distribution of profits. Two arguments challenging the effectiveness of capital maintenance are made here. The first argument says that fair value accounting applicable to fixed assets creates complications for compliance with capital maintenance in the area of profits distribution. Prior literature has studied the link between fair value accounting and distributability of the revaluation reserve of fixed assets. Little research has been seen, however, relating to the complications this may cause

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Popov, Aleksei Yur'evich, and Tat'yana Vladimirovna Shutova. "Innovations in accounting for capital investments." Теоретическая и прикладная экономика, no. 1 (January 2022): 40–49. http://dx.doi.org/10.25136/2409-8647.2022.1.35271.

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This article discusses the issues of identification, recognition, initial and subsequent assessment, write-off, as well as reflection in accounting and financial statements of capital investments in accordance with the current regulatory framework and the new federal accounting standard 26/2020 "Capital Investments", which is being implemented from 2022. The object of the study is the issues of improving the accounting of these assets, and the subject of the study is a set of provisions on accounting and financial reporting of capital investments in modern accounting of economic entities. Atte

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Smith, A. D. "A Current Cost Accounting Measure of Britain's Stock of Equipment." National Institute Economic Review 120 (May 1987): 42–57. http://dx.doi.org/10.1177/002795018712000104.

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Reliable measures of the gross replacement cost of fixed assets are needed for a variety of reasons. It is generally accepted that this is the valuation concept which is most appropriate for assessing the output capacity of capital and for analysing developments over time in output, labour force and capital stock relationships. The gross replacement cost of fixed assets is also the benchmark for deriving measures of net capital stock which, taken in conjunction with other capital elements and profit data, yield rates of return to capital. Furthermore it is the concept which constitutes the fun

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Marjanski, Vladimir. "Pretpostavke za povećanje osnovnog kapitala iz neto imovine (pretvaranjem neraspoređene dobiti ili rezervi u osnovni kapital) društva s ograničenom odgovornošću." Pravo i privreda 62, no. 3 (2024): 325–56. http://dx.doi.org/10.55836/pip_24301a.

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The increase in the share capital from the funds of the limited liability company represents a nominal increase in the share capital, which is carried out by converting retained profit or dedicated reserves into share capital. The main economic purpose of increasing the basic capital from the company’s assets is to strengthen the company’s creditworthiness, which is achieved by fully or partially tying free accounting assets (retained profit or reserves) to the share capital. Before implementing this method of increasing the share capital, it is necessary to fulfil certain legal and accounting

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