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Relevant bibliographies by topics / Accounting of property

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Academic literature on the topic 'Accounting of property'

Author: Grafiati

Published: 4 June 2021

Last updated: 9 February 2022

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Journal articles on the topic "Accounting of property"

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Sava, Raluca. "Accounting for Investement Property Under Romanian Accounting System." Studies in Business and Economics 10, no. 1 (April 1, 2015): 113–21. http://dx.doi.org/10.1515/sbe-2015-0010.

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Abstract Investment property, an important component of the current assets, need special attention both in terms of their impact on accounting and well as in reporting the annual financial statements. Internationally their accounting treatment is presented by the IAS 40 Investment property issued in 2000 and being operative for annual periods beginning on or after 1 January 2001 with a number of subsequent amendments.First step in aligning the Romanian accounting system (RAS) to the international accounting and financial reporting standards has manifested in terms of properties starting with 2012 but only for the listed companies - OMFP 1286 which has brought significant changes in the execution way of the individual financial statements of these companies and in terms of the accounting presentation of the investment properties and fixed assets held for sale. In accordance with this order and the Romanian accounting rules recognize investment properties as being a separate component of the fixed assets, applying the provisions of IAS 40.This paper deals with the next step by presenting the occurred legislative changes related to the accounting treatment of the investment property, changes that are applicable to all the Romanian companies, not just those listed on the stock exchange, starting from the financial year 2015.

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Zaslavskaya, Irina. "Changes in the accounting of property of a construction contractor." E3S Web of Conferences 263 (2021): 05040. http://dx.doi.org/10.1051/e3sconf/202126305040.

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This article studies the impact of changes in the accounting of property of organizations in connection with the new regulations in the field of accounting, and the convergence of Russian accounting with international standards. These changes are considered on the example of accounting for tools and inventory in a construction contractor. The conclusion is made about the significant impact on the financial statements of the limit for accepting fixed assets for accounting established in the Accounting Policy, and the need to justify the choice of such a limit by the accountant.

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Semchyk, Vitaliy. "Some aspects of the organizational and legal problems of accounting and audit of intellectual property on roads." Legal Ukraine, no. 12 (December 19, 2019): 24–30. http://dx.doi.org/10.37749/2308-9636-2019-12(204)-3.

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The article shows certain organizational and legal aspects of accounting and auditing of intellectual property of Ukrzaliznytsia. After the conducted analysis of legal acts, author makes the conclusion that legislatively determined for the accountant task of accounting and auditing of intellectual property objects cannot ensure the effective capitalization of Ukrzaliznytsia from the commercialization of intangible assets. Despite the problems related to the cost of intangible assets at Ukrzaliznytsya, we have considered only one of them. These are the legal and organizational aspects of accounting and auditing of intellectual property objects. It is not possible to carry out a qualitative study of each of these problems within one article. The article clarifies who is responsible for the accounting and auditing of intellectual property at Ukrzaliznytsia. The key question – who should be responsible for accounting and audit of intellectual property at Ukrzaliznytsia – is the obvious answer. The Order of the Ministry of Finance of Ukraine approved the National Regulation (Standard) of Public Sector Accounting 122 “Intangible Assets”. From the name of the order it becomes clear that the accounting is carried out by the accounting department of the enterprise. In accordance with the said Regulation, an intangible asset may be recognized as an asset if it meets the set of criteria, namely: it can be identified; there is a likelihood that the public sector entity will receive future economic benefits associated with its use; its value can be reliably determined. Therefore, this study offers an author’s vision for solving this problem. Key words: accounting and audit of intellectual property, Ukrzaliznytsia, intangible assets, intellectual property management, commercialization of intellectual property.

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Tsamis, Anastasios, and Konstantinos Liapis. "Property Assets Fair Value Accounting Under Uncertainty." EUROPEAN RESEARCH STUDIES JOURNAL XVII, Issue 4 (November 1, 2014): 35–54. http://dx.doi.org/10.35808/ersj/431.

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Wong, Jilnaught, Norman Wong, and Debra C. Jeter. "The Economics of Accounting for Property Leases." Accounting Horizons 30, no. 2 (January 1, 2016): 239–54. http://dx.doi.org/10.2308/acch-51386.

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SYNOPSISThis paper explores firms' decisions to own or lease buildings, the economics underlying those decisions, and the accounting ramifications. We provide a theoretical argument and empirical evidence to suggest that firms that require highly specific buildings in their operations are more likely to own, rather than to lease, their buildings, and that this decision is primarily a function of efficiency concerns rather than opportunistic motives. Our findings raise the question of whether certain types of leases (i.e., property or real estate leases in particular) warrant the added complexity and costly compliance from standards overhaul.

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Filimonov, P. A., A. B. Mishin, and E. N. Ivanova. "ORGANIZATION OF DECISION SUPPORT SYSTEMS FOR PROPERTY ACCOUNTING." Proceedings of the Southwest State University 21, no. 1 (February 28, 2017): 24–29. http://dx.doi.org/10.21869/2223-1560-2017-21-1-24-29.

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The structure of a typical property accounting system and its main elements are listed and described in the paper.The basic objectives of modern property accounting systems are given. System structure and description consisting of a property items database, a property accounting regulatory documents knowledge base, a data input and updating module, an information retrieval module, a module of report preparation and making are provided. The description of each of the system components is given. The restriction of opportunities to plan activities of property maintenance, and the lack of possibilities to forecast the occurrence of critical events during the operation are decribed as some disadvantages of the accounting system. To solve the problem of property accounting and its scheduled maintenance or discarding it is proposed to supplement the system of property accounting with a module of activities planning support and a forecasting module, i.e. with a passive system of decision support for property accounting and, consequently, the provision of intelligent data and knowledge processing. It is shown that this modification of the accounting system, in addition to general problems solution, provides support for planning activities related to property items, analysis of the existing data and events forecasting. A distinctive feature of the proposed system structure of decision support for property accounting is in the fact that it provides support for planning and forecasting of events and minimizes labor costs by eliminating re-entering of dara, optimization of future costs for property acquisition, optimization of property discarding and acquisition events, minimization of a possible negative effect in case of unfavorable events.

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Legenkova, M. K. "FEATURES OF ACCOUNTING FOR PARTICULARLY VALUABLE PROPERTY IN THE PUBLIC ADMINISTRATION SECTOR." Scientific Review: Theory and Practice 10, no. 5 (May 29, 2020): 804–10. http://dx.doi.org/10.35679/2226-0226-2020-10-5-804-810.

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The relevance of this article is due to the fact that, despite some efforts made to ensure high-quality asset management of the general government sector in Russia, the accounting of especially valuable assets was not properly considered as an integral part of public sector reforms. General scientific methods of cognition were used as research methods: the system approach, the dialectical method of cognition, induction and deduction, and theoretical comparison. The results of the study of the peculiarities of property accounting in the public administration sector presented in the article will make it possible to ensure effective management of state property by identifying the limitations of these processes, including the absence in the list of criteria for classifying property as especially valuable movable property, restrictions on financial sources of acquisition, which often leads to incorrect the allocation of this or that property in the category of especially valuable. The paper proposes the author’s classification of the principles of accounting for objects of especially valuable movable and other property, which must be divided into principles-conditions, principles-recommendations, principles-restrictions. This classification is necessary to simplify the work of accounting and create an accounting system at enterprises of the general government sector to solve a number of important economic problems. It has been substantiated that it is necessary to strictly implement all measures for working with financial and non-financial assets in accordance with the regulatory and legislative acts, for which the article presents the systematization of these measures and compiled a standard operating procedure.

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Oldroyd, David, Thomas Tyson, and Richard Fleischman. "Contracting, property rights and liberty." Accounting, Auditing & Accountability Journal 31, no. 6 (August 20, 2018): 1720–48. http://dx.doi.org/10.1108/aaaj-08-2015-2202.

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Purpose The purpose of this paper is to focus on the labour contract system (LCS) established by the Freedmen’s Bureau after the American Civil War to normalise relations between freed-slaves and their former masters and to uphold their rights as free citizens. In particular, it explains the lack of accountability of employers under the LCS and how this contributed to the system’s failure. Design/methodology/approach The paper adopts an archive-based approach to develop and illustrate the labour contracting relationship between freed-persons and property owners and the role accounting played in sustaining this relationship in the immediate post-bellum period. Findings The paper finds that the LCS was coercive compared to contemporary business practice in the USA; did not conform to the high ideals of contracting as portrayed by the abolition movement; and was adopted by default rather than design. In the event, the reluctance of the federal government to infringe individual autonomy by imposing an over-arching system of regulation to hold employers to account for upholding their contractual obligations prevailed over the desire to defend the freed-people’s property rights. Research limitations/implications This research examines the relationship between labour contracting and property rights as well as the role of accounting in sustaining racial prejudice against freed-persons after the American Civil War. As in many archive-based studies, illustrations are selective and not randomised. Originality/value The paper examines the various accountings and accountabilities within the LCS in the context of the underlying ideological tensions and priorities in post-conflict US society.

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Gerasimova, Larisa Nikolaevna. "Features of accounting for property taxes by institutions." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 7 (June 21, 2021): 32–43. http://dx.doi.org/10.33920/med-17-2107-04.

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The article analyzes the basic rules of taxation for land tax and property tax. It is considered how to report on property taxes. The cases of payment of land tax by institutions, tax bases with and without cadastral value are analyzed. The variants when the land plot occupies the territory of several municipalities, cases when accounting periods are established and not established by local legislation are considered. The calculation of land tax and advance payments on it, as well as their reflection in accounting, is shown. The rules for determining the composition of property that is considered an object of taxation are considered, the calculation of property tax and the rules for reflecting it in accounting are given. Formulas and examples of calculating the average value of taxable property, residual value, advance payments for property tax for the reporting year, including and excluding benefits, and calculating property tax for the year are given.

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Boland, Matthew. "Airbnb Property Management: Performance Evaluation of a Rental Property*." Accounting Perspectives 20, no. 2 (April 14, 2021): 255–63. http://dx.doi.org/10.1111/1911-3838.12249.

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Dissertations / Theses on the topic "Accounting of property"

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Nordlund, Bo. "Essays in property valuation and accounting." Licentiate thesis, Stockholm, 2004. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-339.

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Baucom, David F. "Accounting from the commercial use of Government furnished property." Thesis, Monterey, California: U.S. Naval Postgraduate School, 1991. http://hdl.handle.net/10945/34995.

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Approved for public release, distribution unlimited
One area not identified by the Defense Management Review currently in progress is accountability for the commercial use of the Government Furnished Property located in Defense contractors' facilities. This study focused on this issue to determine if the Department of Defense should strengthen its accounting for contractors' use of Government Furnished Property on commercial work. The results of interviews with 50 Government and contractor Property Administrators at headquarters, field level activities, and contractors' facilities are reported. It was concluded that the current accounting procedures utilized by Defense agencies involved with contractors using Government Furnished Property for commercial work are inadequate and 15 recommendations are presented to correct these accounting deficiencies.

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Wyatt, Anne. "Financial analysts and intangible assets." Melbourne, Vic. : University of Melbourne, Dept. of Accounting and Business Information Systems, 2002. http://wff2.ecom.unimelb.edu.au/accwww/research/papers/0204%20AWyatt&JWong.pdf.

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"June 2002" Includes bibliographical references: (p. 30-35). The papers examines the association between the transparency of corporate financial reporting on intangible assets relative to a proxy for total intangible assets, and analyst incentives to follow firms and properties of analysts' earnings forecasts - controlling for endogeneity among these factors. More transparent financial reporting on intangible assets is measured by higher recognition of intangible assets on the balance sheet relative to a proxy variable for total (underlying) intangible assets, market value added which equals equity market value minus book value with intangible assets subtracted. The results suggest (1) a reputation for transparent financial reporting on intangible assets is associated with increased demand for analyst research and thus analyst following incentives; and (2) a reputation for less transparent reporting on intangible assets is associated with higher forecast dispersion and errors due to analysts' greater reliance on their own private information. The study extends research on determinants of analyst following, forecast dispersion and accuracy, and research on the impact of public disclosure on private information acquisition activity.

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Muyingo, Henry. "Are listed property companies in Sweden ready for fair value accounting?" Thesis, KTH, Bygg- och fastighetsekonomi, 2002. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-59602.

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The aim of this Masters thesis has been to find out if, and how, listed Swedish property companies have prepared themselves for the regulation passed by the European Parliament that requires all EU companies listed in a regulated market as well as companies preparing admission to trading, at the latest from 2005 onwards, to prepare their consolidated financial statements in accordance with a single set of accounting standards, International Accounting Standards (IAS). The thesis work has been concentrated on the analysis of the fair value model in IAS 40, investment property and how companies will measure the fair value of their property. The data and results for this study were collected through interviewing various actors in the real estate market in Sweden, the UK and the Netherlands on the use of fair value accounting for investment properties. Results from the study show that: • 57% of the listed Swedish property companies have started preparations to apply IAS by the year 2005 but it is not likely that any of the companies will change before 2005. • Currently there is significant divergence between some of the IAS and the RRs, which is causing some problems in the conversion process. However there is a general misconception that Swedish laws will need to be revised before the EU regulation can come into effect. • Changes in accounting principles will not affect the underlying cash flows and financial analysts will probably not take much notice of the new " IAS profits". • Unlike in the UK and the Netherlands, use of the fair value model will not affect the dividend payouts or remuneration policies in Sweden. But it will affect the accounting for long leasehold property investments in all of the three countries. • The fair value model was considered to have a lot of advantages over the cost model. • Listed Swedish property companies, unlike the English and Dutch companies, are not ready to adopt the use of the fair value model mainly due to the uncertainty surrounding the measurement of the fair values. • Measurement of the fair values will be based mainly on the discounted cash flow method. • In contrast to the companies studied in the UK and the Netherlands, Swedish property managers were distrustful of the exclusive use of external valuers.
Enligt ett beslut i EU-parlamentet ska bolag vars aktier eller skuldebrev är noterade på en börs, upprätta sin externa redovisning enligt International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS)1 senast år 2005. Syftet med detta examensarbete har varit att undersöka om och hur svenska börsnoterade fastighetsbolagen har förebrett sig för kravet om IAS som i praktiken kommer att medför redovisning enligt verkligt värde. Arbetet har koncentrerats till att analysera verkligt värde modellen i IAS 40 och hur fastighetsbolagen kommer att verkligt värdera sina fastigheter. För att får en uppfattning av hur redovisning av fastigheter enligt verkligt värde fungerar i praktiken gjordes ett antal intervjuer hos noterade fastighetsbolag och andra aktörer på fastighetsmarknaden i Storbritannien och Nederländerna innan intervjuerna i Sverige. Undersökningen visar att: • 57 % av de börsnoterade fastighetsbolagen i Sverige har kommit i gång med förberedelserna att redovisa enligt IAS/IFRS senaste år 2005 men det är osannolikt att noterade fastighetsbolagen övergår till IAS/IFRS tidigare än år 2005. • Det finns ett antal väsentliga skillnader mellan några IAS och RR vilket komplicerar konverteringsarbetet. Emellertid finns det en missuppfattning att det behövs några lagändringar innan beslutet om IAS/IFRS kan vara tillämplig i Sverige. • Ändringar i redovisningsnormer kommer inte att påverka företagets kassaflöde och finansanalytikerna troligen kommer inte att bry sig så mycket om de nya "IAS vinsterna". • I motsats till policyn i de engelska och nederländska fastighetsbolagen kommer tillämpning av den verkligt värde modellen inte att påverka utdelningspolicy eller ersättningar i de studerade svenska fastighetsbolagen. Men det kommer att ha en stor betydelse i frågan om leasingavtal. • Den verkligt värde modellen i IAS 40 ansågs att ha många fördelar över den kostnadsmodellen. •De undersökta svenska börsnoterade fastighetsbolagen, i motsats till de i UK och Nederländerna, är inte redo att välja verkligt värde modellen i IAS 40 mest på grund av osäkerheten kring värderingsprocessen och metoderna. • Undersökningen visar också på att bedömning av det verkliga värdet kommer, för det mesta, att baseras på kassaflödesmetoden. • I motsats till fastighetsbolagschefer i Storbritannien och Nederländerna är de svenska fastighetsbolagscheferna mycket negativa till att ha enbart externa värderare. • Den gemensamma tillämpningen av IAS/IFRS i Europa kommer att underlätta jämförelsen av noterade bolags finansiella rapporter och leda till mer fokus på bolagsledning och dess effektivitet. Men än så länge tillämpas inte gemensamma värderingsnormer i alla länder, eller ens i samma land, och därför rekommenderas fortsatt försiktighet gällande rapporterna.

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Babinec, Matúš. "Harmonization of Accounting Treatment of Property, Plant, Equipment and Intangible Assets." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4248.

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The globalization of world economy has inevitably affected also the movements in harmonization process of accounting standards around the world. International Financial Reporting Standards have become the ultimate accounting and reporting tool of most developed countries. The only remaining counterpart -- the US GAAP, is slowly subsiding to the enormous spread momentum that IFRS gained in recent years. In this setting I examine the application of International standards on accounting treatment of Property, Plant and Equipment, and also the Intangible Assets. Subsequently I compare this treatment to US GAAP and document all major differences still persistent at the end of year 2008. Considering that there are still many divergences between the two sets of standards, I try to document their impact on the reporting and presentation of financial statements of several blue chip companies. My analysis suggests that differences in reported numbers depending on standards chosen can distort comparability of financial statements and performance assessment, thus potentially biasing the decision making process of involved stakeholders.

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Reitzema, Albert. "Accounting for the differential gentrification outcomes of the Bo-Kaap and De Waterkant, Cape Town." Master's thesis, University of Cape Town, 2015. http://hdl.handle.net/11427/14126.

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In recent years, the Cape Town CBD has experienced urban renewal and regeneration. The Bo-Kaap and De Waterkant, two inner city neighbourhoods adjacent to one another, have reacted differently to this process. De Waterkant is completely gentrified, and the Bo-Kaap not. This research study aimed to demonstrate the contrasting potential and pace for gentrification and account for the differentiating gentrification outcomes of two neighbourhoods within the same city. Based on the literature reviewed and key informant interviews this study finds that gentrification does not develop as a single process. The pace and potential for gentrification is determined by the contextual particularities, investment opportunities and the nature and strength of the community. In the case of the Bo-Kaap and De Waterkant, the historical context directed the future potential for gentrification, while the respective communities currently determine the pace.

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Dahmash, Firas Naim. "An examination of the value relevance and bias in the accounting treatment of intangible assets in Australia and the US over the period 1994-2003 using the Feltham and Ohlson (1995) framework." University of Western Australia. Financial Studies Discipline Group, 2007. http://theses.library.uwa.edu.au/adt-WU2007.0145.

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[Truncated abstract] The primary aim of this study was to examine, and compare, the value relevance and any bias associated with the reporting of intangible assets in Australia and the US over the ten-year period 1994 to 2003. The study adopts a disaggregated form of the Feltham and Ohlson (1995) valuation model and associated linear information models (LIMs) to allow goodwill and identifiable intangible assets to be separately examined using unbalanced panel regression analysis. The results for the Australian sample suggest that the adaptation of the Feltham and Ohlson (1995) valuation model used in this study is particularly useful in examining Australian equity securities. For example, the pooled sample analysis results in an adjusted R2 of 71%, which is consistent with similar US studies by Ahmed, Morton and Schaefer (2000) and Amir, Kirscenheiter and Willard (1997). Further, the results from the disaggregated Feltham and Ohlson (1995) valuation models suggest that the information presented with respect to intangible assets (both goodwill and identifiable intangible assets) under Australian GAAP is value relevant. However, the results from the valuation models also suggest that (for the average Australian company) the market believes goodwill is reported conservatively and identifiable intangible assets aggressively. ... As noted earlier, the increasing importance of intangible assets in the `new-economy’ suggests that (wherever possible having regard to the measurement difficulties) all intangible assets should be recognised in financial statements to maximise the value relevance of those statements. It should be noted, however, that there was some evidence to suggest that certain Australian companies (that is, those not consistently reporting positive abnormal operating earnings) might be reporting goodwill and/or identifiable intangible assets aggressively and this is an area that standard setters might need to carefully consider in future. I trust that the findings presented in this study will prove helpful to both researchers and those involved with formulating international accounting standards in this particularly difficult area of intangible assets. I also hope the results will help to allay any fears regulators (and others) might have that providing managers with accounting discretion will (necessarily) lead to biased reporting practices; based on the findings of this study for the majority of Australian and US companies, any such fears appear unwarranted.

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Oxford, John R. "Management and accounting of Government-furnished property in today's Army acquisition programs." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 1995. http://handle.dtic.mil/100.2/ADA306240.

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Filippelli, Candace L. "Intangibles: The Most Valuable Unrecorded Asset." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/749.

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This thesis proves that intangible assets are impossible to accurately value because of their inherently complex attributes. Intangibles have always existed in the market, but their presence has nearly quadrupled in the last few decades due to the Information Revolution. This technological breakthrough was characterized by the globalization of knowledge, communication, and trade. This dissemination of knowledge due to the infrastructural changes of both the telecommunication and transportation industries transformed the economy from a ‘product-driven’ market to a ‘knowledge-driven’ market. This surge in intangible assets is significant because it proves that “knowledge-driven” elements are now material to company value. As such, accurate measurement of intangible assets is essential to preserving the reliability of financial statements. Current accounting practices largely ignore the value created by intangible asset and this has serious consequences for investors, firms, and the economy as a whole. Insufficient accounting of intangible assets distorts company value, increases the cost of capital, and compromises the reliability of financial statements. While it is utterly impossible to create accounting standards that will, without fail, accurately measure all intangible assets as well as take into account their lifespans, volatility, increasing economies of scale, partial excludability, and lack of tradability, this thesis proposes a way to help mitigate the disparity between what financial statements recognize and what companies actually generate.

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Andersson, Jonas, and Dorsselaer Frank van. "Procyclical effects of fair value accounting : A study of Nordic investment property companies." Thesis, Högskolan Väst, Avd för företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hv:diva-16695.

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Fair value accounting for investment property has been mandatory in the EU since the adoption of IFRS 13 and has been both heavily criticized and praised. Previous research suggests that there are some inherent issues with fair value accounting for investment property, such as lacking reliability and persistence of reported unrealized earnings. There is also evidence of unrealized earnings influencing dividends and share price development related to fair value accounting in a procyclical manner. The purpose of this study is to enhance knowledge about whether fair value accounting in listed Nordic investment property companies causes procyclical effects on dividend payout and stock market behaviour. To fulfil this purpose, a quantitative analysis of financial reports and share prices of listed Nordic investment property companies was conducted. This study confirms that fair value accounting has a strong influence on dividends and share price development.

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Books on the topic "Accounting of property"

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Tillett, D. R. Property companies - accounting and auditing. London: Chartac Books, 1990.

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International Accounting Standards Committee. Proposed international accounting standard: Investment property. London: International Accounting Standards Committee, 1999.

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United States. Office of Management and Budget., ed. Accounting for property, plant, and equipment. [Washington, DC]: Executive Office of the President, Office of Management and Budget, 1995.

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Troxel, Terrie E. Property-liability insurance accounting and finance. 3rd ed. Malvern, Pa: American Institute for Property and Liability Underwriters, 1990.

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United States. Federal Accounting Standards Advisory Board. Accounting for inventory and related property. [Washington, DC]: Federal Accounting Standards Advisory Board, 1993.

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Troxel, Terrie E. Property-liability insurance accounting and finance. 4th ed. Malvern, Pa: American Institute for CPCU, 1995.

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Troxel, Terrie E. Property-liability insurance accounting and finance. 3rd ed. Malvern, Pa: American Institute for Property and Liability Underwriters, 1990.

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Chidgey, Peter. Accounts and audit of property companies. London: Butterworth, 1994.

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American Institute of Certified Public Accountants. Reinsurance Auditing and Accounting Task Force. Accounting for foreign property and liability reinsurance. New York, N.Y: The Institute, 1992.

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Committee, Consultative Committee of Accountancy Bodies Accounting Standards. Accounting for intangible fixed assets: Proposed statement of standard accounting practice. London: ASC, 1990.

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Book chapters on the topic "Accounting of property"

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Beshi, Simeana. "Property Inheritance by Women in Kosovo." In Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application, 159–71. Singapore: Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-32-9588-9_9.

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Bronkhorst, C. A., P. J. Maudlin, G. T. Gray, E. K. Cerreta, E. N. Harstad, and F. L. Addessio. "Accounting for Microstructure in Large Deformation Models of Polycrystalline Metallic Materials." In Computational Methods for Microstructure-Property Relationships, 239–76. Boston, MA: Springer US, 2010. http://dx.doi.org/10.1007/978-1-4419-0643-4_7.

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He, Yongming, and Xinguo Xi. "Influence of New Accounting Standard to Reserve for Property Insurance Companies." In Advances in Intelligent and Soft Computing, 561–67. Berlin, Heidelberg: Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-27948-5_74.

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Goh, Chung-Hyun, Adam P. Dachowicz, Janet K. Allen, and Farrokh Mistree. "A Computational Method for the Design of Materials Accounting for the Process-Structure-Property- Performance (PSPP) Relationship." In Integrated Computational Materials Engineering (ICME) for Metals, 539–72. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2018. http://dx.doi.org/10.1002/9781119018377.ch16.

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Ntinyari, Winnie, and Joseph P. Gweyi-Onyango. "Greenhouse Gases Emissions in Agricultural Systems and Climate Change Effects in Sub- Saharan Africa." In African Handbook of Climate Change Adaptation, 1081–105. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-45106-6_43.

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AbstractClimate change has been viewed to result from anthropogenic human activities that have significantly altered the Nitrogen (N) cycle and carbon cycles, increasing the risks of global warming and pollution. A key cause of global warming is the increase in greenhouse gas emissions including methane, nitrous oxide, and carbon among others. The context of this chapter is based on a comprehensive desktop review on published scientific papers on climate change, greenhouse emissions, agricultural fertilizer use, modeling and projections of greenhouse gases emissions. Interestingly, sub-Saharan Africa (SSA) has the least emissions of the greenhouses gases accounting for only 7% of the total world’s emissions, implying that there is overall very little contribution yet it has the highest regional burden concerning climate change impacts. However, the values could be extremely higher than this due to lack of proper estimation and measurement tools in the region and therefore, caution needs to be taken early enough to avoid taking the trend currently experienced in developed nations. In SSA, agricultural production is the leading sector in emissions of N compound to the atmosphere followed by energy and transportation. The greatest challenge lies in the management of the two systems to ensure sufficiency in food production using more bioenergy hence less pollution. Integrating livestock and cropping systems is one strategy that can reduce methane emissions. Additionally, developing fertilizer use policy to improve management of fertilizer and organic manure have been potentially considered as effective in reducing the effects of agriculture activities on climate change and hence the main focus of the current chapter.

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"APPENDIX A: ACCOUNTING." In Intellectual Property, 496–506. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2018. http://dx.doi.org/10.1002/9781119419235.app1.

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"Property Accounting Manual." In Accounting Policies and Procedures Manual, 422–62. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119202974.ch11.

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"Property, plant and equipment." In Financial Accounting, 301–46. Abingdon, Oxon; New York, NY: Routledge, 2017.: Routledge, 2016. http://dx.doi.org/10.4324/9781315728445-22.

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"Property and Equipment." In Audit & Accounting Guide, 389–401. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2017. http://dx.doi.org/10.1002/9781119449812.ch9.

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"Property and Equipment." In Audit and Accounting Guide, 453–69. New York, NY: American Institute of Certified Public Accountants, Inc., 2018. http://dx.doi.org/10.1002/9781119530022.ch9.

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Conference papers on the topic "Accounting of property"

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Zykova, D. I. "Features of accounting leasing property." In SCIENCE OF RUSSIA: TARGETS AND GOALS. LJournal, 2019. http://dx.doi.org/10.18411/sr-10-06-2019-70.

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Mao, Yilin, and Mehdi Zeidouni. "Accounting for Fluid Property Variations in Temperature Transient Analysis." In SPE Intelligent Oil and Gas Symposium. Society of Petroleum Engineers, 2017. http://dx.doi.org/10.2118/187465-ms.

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Sapkauskiene, Alfreda. "FAIR VALUE ACCOUNTING FOR INVESTMENT PROPERTY: A CASE STUDY." In SGEM 2014 Scientific SubConference on POLITICAL SCIENCES, LAW, FINANCE, ECONOMICS AND TOURISM. Stef92 Technology, 2014. http://dx.doi.org/10.5593/sgemsocial2014/b22/s6.035.

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Putra, Syopiansyah Jaya, and Budiyanto. "Development of Accounting Information System on state owned property." In the 11th International Conference. New York, New York, USA: ACM Press, 2009. http://dx.doi.org/10.1145/1806338.1806423.

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Stefanov, Svetlozar. "LAND AS AN INVESTMENT PROPERTY." In SUSTAINABLE LAND MANAGEMENT - CURRENT PRACTICES AND SOLUTIONS 2019. University publishing house "Science and Economics", University of Economics - Varna, 2021. http://dx.doi.org/10.36997/slm2019.136.

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This report attempts to address the issues of valuation, presentation and disclosure of land as an investment property within the meaning of International Accounting Standards. Emphasis is placed on the criteria for classifying land as investment property, as well as the questions for the initial and subsequent valuation of these properties. Due attention was also paid to the disclosure of investment property in the notes to the financial statements.

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Purnamaningrum, Tri Kunawangsih. "Investor Sentiment and Stock Price Movement Property Sector in Indonesia Stock Exchange." In International Conference on Management, Accounting, and Economy (ICMAE 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200915.083.

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Ellison, Jason J., and Sedig Agili. "In situ stripline laminate property extraction accounting for effective surface roughness losses." In 2017 IEEE International Symposium on Electromagnetic Compatibility & Signal/Power Integrity (EMCSI). IEEE, 2017. http://dx.doi.org/10.1109/isemc.2017.8077866.

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KHARAKOZ, Yulija Konstantinovna. "EDUCATIONAL ASPECTS OF STUDIES OF CADASTRAL VALUE’S INFLUENCE ON PROPERTY TAXATION AND ACCOUNTING." In ADVED 2020- 6th International Conference on Advances in Education. International Organization Center of Academic Research, 2020. http://dx.doi.org/10.47696/adved.202094.

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Reshetnikova, T. V., and A. I. Reshetnikov. "Electronic and digital technologies in the accounting system of property rights to securities." In Proceedings of the International Scientific and Practical Conference on Digital Economy (ISCDE 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/iscde-19.2019.65.

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Nurul Ch, Flourien. "The Effect of Financial Performance to Income Smoothing Practice in Property and Real Estate Companies Listed on Indonesia Stock Exchange." In Annual International Conference on Accounting Research (AICAR 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200309.011.

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Reports on the topic "Accounting of property"

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Petroni, Kathy, and Douglas Shackelford. Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers. Cambridge, MA: National Bureau of Economic Research, June 1998. http://dx.doi.org/10.3386/w6590.

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Kud, A. A. Figures and Tables. Reprinted from “Comprehensive сlassification of virtual assets”, A. A. Kud, 2021, International Journal of Education and Science, 4(1), 52–75. KRPOCH, 2021. http://dx.doi.org/10.26697/reprint.ijes.2021.1.6.a.kud.

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Figure. Distributed Ledger Token Accounting System. Figure. Subjects of Social Relations Based on the Decentralized Information Platform. Figure. Derivativeness of a Digital Asset. Figure. Semantic Features of the Concept of a “Digital Asset” in Economic and Legal Aspects. Figure. Derivativeness of Polyassets and Monoassets. Figure. Types of Tokenized Assets Derived from Property. Figure. Visual Representation of the Methods of Financial and Management Accounting of Property Using Various Types of Tokenized Assets. Figure. Visual Representation of the Classification of Virtual Assets Based on the Complexity of Their Nature. Table. Comparison of Properties of Various Types of Virtual Assets of the Distributed Ledger Derivative of the Original Asset. Table. Main Properties and Parameters of Types of Tokenized Assets. Table. Classification of Virtual Assets as Tools for Implementing the Methods of Financial and Management Accounting of Property.

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