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Journal articles on the topic 'Accounting of property'

Author: Grafiati

Published: 4 June 2021

Last updated: 9 February 2022

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1

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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2

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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3

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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5

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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6

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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7

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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8

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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10

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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11

Brounen, Dirk, and Piet M. A. Eichholtz. "Property, Common Stock, and Property Shares." Journal of Portfolio Management 29, no. 5 (January 31, 2003): 129–37. http://dx.doi.org/10.3905/jpm.2003.319914.

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12

Levitsky, N. "Improvement of accounting representation of non-current assets." Galic'kij ekonomičnij visnik 68, no. 1 (2021): 37–43. http://dx.doi.org/10.33108/galicianvisnyk_tntu2021.01.037.

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The essence of non-current assets is investigated and their main components are revealed in this paper. The problems of accounting for non-current non-monetary assets, which currently occupy an important share in the total value of assets, are studied. The place of new types of property – computer programs, electronic databases, websites (online stores, electronic printed publications and other electronic media) in the structure of non-current assets in particular, and property of the enterprise in general is determined. It is proved that such property is be closely related to the application of computer equipment and computer networks such as the Internet. In order to summarize the selected features and characteristics of this type of property, it is proposed to combine them into the separate group called «Electronic Property». Allocated objects are neither things nor property rights, the amount of money invested in this property is huge, and the turnover from the sale of goods and services via the Internet (online stores) is significant. On the global scale, such manipulations make it possible to clarify the concept and meaning of the term «intangible assets». The concept of «electronic property» is defined as property that has no material, natural form, which functions exclusively in conjunction with the physical resources of personal computers or computer networks. In order to organize the accounting of the investigated type of property, it is proposed to combine it into a separate accounting group «electronic assets» and to use for reflection in the accounting system the following accounts of the Chart of Accounts: 128 sub-account – «electronic assets», 136 subaccount – «depreciation of electronic assets». The main stages of accounting for non-current assets: identification and definition of non-current assets; classification of non-current assets; evaluation of non-current assets for accounting purposes; criteria, norms, methods of depreciation; principles of objects depreciation impossibility; procedure (methodology) for accounting of non-current assets aiming to determine the financial result are identified.

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13

Liapis, Konstantinos J., and Elena P. Christodoulopoulou. "How GAAP and accounting treatments influence property management." Journal of Property Investment & Finance 29, no. 3 (April 26, 2011): 251–79. http://dx.doi.org/10.1108/14635781111138082.

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14

Key, Kimberly G., and Teresa A. Lightner. "The Relation between Business Property Values and Local Property Taxes." Journal of the American Taxation Association 37, no. 1 (October 1, 2014): 103–28. http://dx.doi.org/10.2308/atax-50951.

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ABSTRACT This study examines the relation between commercial and industrial property values and local property taxes using 1999 to 2009 data for the state of Georgia. Results show a negative relation between commercial values and property taxes, consistent with the new view of capital tax prediction that these taxes are borne, at least in part, by property owners. Incidence estimates show very high to full capitalization. There is little evidence of a relation between industrial property values and property taxes, contrary to prior research. This study is the first to provide empirical evidence of differences in commercial and industrial property tax incidence. The study contributes to the understanding of the capitalization of business taxes, which has been the subject of very little prior research. The results can inform policymakers who consider trade-offs in tax revenue needs, economic development, and issues of fairness in their localities.

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Cherfas, Roman A. "Federal Property: Accounting of Hybrid Objects of Title in the Federal Property Register." Civil law 3 (May 22, 2019): 44–45. http://dx.doi.org/10.18572/2070-2140-2019-3-44-45.

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16

Williams, Sarah J. "ASSETS IN ACCOUNTING: REALITY LOST." Accounting Historians Journal 30, no. 2 (December 1, 2003): 133–74. http://dx.doi.org/10.2308/0148-4184.30.2.133.

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While the contemporary view of assets in accounting is of ‘future economic benefits’, the appropriateness of this definition for financial reporting purposes continues to be questioned. Samuelson [1996, p. 156] argued that assets should be defined as ‘property rights’ while Schuetze [1993, p. 69] proposed that assets should be defined simply as cash, claims to cash and items that could be sold separately for cash. These notions are not new. Up until the latter part of the 19th century the emphasis in the accounting literature was on the recording of ‘property’ or ‘effects’, commonly understood to be things or rights which were exchangeable for cash. The aim of this paper is to trace changes in the definitional concept of assets in an attempt to discover why professional accounting bodies in the major English speaking countries have adopted the problematic abstract ‘future benefit’ notion, which is so far removed from the simple concept of assets as exchangeable things or rights. It is suggested that in the future financial reporting requirements for business entities include a statement of ‘separably exchangeable property’ and legal obligations at the reporting date.

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17

Lau, Chee Kwong, and Li Li Wong. "The market discount of property developers’ shares and accounting policies." Journal of Property Investment & Finance 37, no. 2 (March 4, 2019): 172–93. http://dx.doi.org/10.1108/jpif-08-2018-0056.

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PurposeThe purpose of this paper is to answer the fundamental question about why the shares of property developers are traded at market discounts by focusing on property developers from Hong Kong, Malaysia and Singapore.Design/methodology/approachIt measures market discount using market-to-book ratio (MTB) and specifies the relations between MTB and the hypothetical determining factors (revenue recognition policy, investment property measurement policy, related party (RP) transaction disclosures and economic rent) in the presence of relevant control variables.FindingsThis study finds that aggressive revenue recognition and investment property measurement policies increase market discounts, but that RP transactions generally contribute positively to reduce the market discounts of property developer shares. Specifically, RP transactions are value-enhancing only if property developers adopt a conservative revenue recognition policy, because markets sensibly see RP transactions that are part of an aggressive revenue recognition policy as earnings management for tunnelling by controlling shareholders, and hence react with discounts. It is also observed that when property developers generate insufficient profit to cover their cost of equity, this generally leads to their shares being traded at market discounts. However, an aggressive revenue recognition policy can reduce market discount if early recognition contributes positively to economic rent.Practical implicationsThis study provides valuable evidence of the economic consequences (market discounts) of accounting choices on recognition and measurement, and the disclosure of accounting information. This is crucial to managers of property developers in managing their firm values when exercising accounting discretion.Originality/valueThis study provides empirical evidence on market discounts as they relate to property developers, which has been limited (past studies focus on property investment companies and real estate investment trusts).

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Ryska, J., and A. Valder. "Fair value in financial accounting." Agricultural Economics (Zemědělská ekonomika) 49, No. 11 (March 2, 2012): 526–32. http://dx.doi.org/10.17221/5442-agricecon.

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By progression of the expanding use of the International Accounting Standards, fair value is being pushed ahead instead of standard historical costs. The extension of the International Accounting Standards for financial instruments and long-term assets leads to the publishing of real net income of the enterprise. The necessity to express the fair values of assets for accountancy places specialists of this profession in a new position of professionals having a common language with investors. This trend started deepening when the International Valuation Standards Committee began to co-operate with the International Accounting Standards Committee more closely. This caused the harmonization of basic terms used for valuation of property.

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19

Skorobogatova, Natalia. "Objects of Intellectual Property Right in the Accounting System." Accounting and Finance, no. 1(91) (2021): 20–28. http://dx.doi.org/10.33146/2307-9878-2021-1(91)-20-28.

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The rapid introduction of software products and other objects of intellectual property rights in the context of the fourth industrial revolution requires the improvement of methodical approaches to identifying the costs of their acquisition and creation. Such approaches will allow unambiguously determining the corresponding costs in the accounting system and reflecting them in the financial statements. The purpose of the article is to disclose the essence and identification of criteria for the recognition of intellectual property objects in the accounting system, taking into account the specifics of the use of information and communication technologies. Based on the analysis of domestic regulatory and methodical documents regulating the accounting for intangible assets, and international accounting standards, a number of inconsistent points have been identified on identifying the costs of acquiring and creating intellectual property objects and the conditions for their inclusion in current expenses or the initial cost of fixed assets. For the purpose of justified identification of these costs as an accounting object, the criteria for recognizing costs for the acquisition and creation of intellectual property objects have been systematized using the example of software products. The approach proposed by the author will contribute to the reasonable formation of the corresponding costs and their reflection in the accounting and reporting of the enterprise. Based on this, it will be possible to determine the objective financial results of the enterprise and evaluate its value. It was also proposed to apply a unified approach to determining the value of an object of intellectual property rights as an object of accounting and an investment object. This will allow introducing a unified monitoring system for long-term expenses in the accounting of the enterprise.

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Druzhilovskaya, T. U., and E. S. Druzhilovskaya. "Problems of Harmonizing Investment Property Accounting Аccording to Russian and International Standards." Accounting. Analysis. Auditing 5, no. 3 (August 10, 2018): 62–71. http://dx.doi.org/10.26794/2408-9303-2018-5-3-62-71.

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The purpose of this article is to study the problems of convergence of investment property accounting in Russian and international financial reporting standards. The relevance of the question is due to the increasing role of such objects in the activities of Russian organizations. The research methodology includes the critical analysis of regulating modern investment property accounting in Russian and international financial reporting standards. This article uses such methods as analysis and synthesis, comparison, method of analogies, method of groupings, systems approach and logical approach. The study reveals discrepancies in the conceptual apparatus connected to investment property accounting; in various Russian regulatory documents; in interpretation of the notion of investment property in Russian GAAP and IFRS along with the differences in the investment property valuation methodology in Russian and international fi reporting standards.This article investigated the regulation of all Russian and International financial reporting standards subsystems. Russian accounting standards subsystems are the regulatory documents of organizations belonging to public and private sectors. The latter includes the normative documents of financial and nonfinancial organizations. When analyzing the regulatory documents on accounting in financial organizations the documents of credit and non-credit institutions were considered separately. As international standards subsystems were considered International Public Sector Accounting Standards (IPSAS) and International Financial Reporting Standards for private sector. The authors give the critical analysis of the validity of the investment property accounting regulations in Russian and international financial reporting standards. The authors substantiate the prospects of the further convergence of the investment property accounting rules in Russian and international financial reporting standards.

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Mao, Yilin, and Mehdi Zeidouni. "Accounting for Fluid-Property Variations in Temperature-Transient Analysis." SPE Journal 23, no. 03 (December 12, 2017): 868–84. http://dx.doi.org/10.2118/187465-pa.

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Summary Significant fluid-property variation can be induced with pressure and temperature dynamics in the reservoir associated with oil production. The existing analytical solutions for temperature-transient analysis (TTA) generally assume constant fluid properties, which can be invalid especially for cases of high drawdown and strong temperature signals. In this study, we present a method to account for the fluid-property variations in TTA. The method introduces corrections on fluid-property values as input for analytical solutions, considering the quasilinear behavior of the temporal Joule-Thomson effect on a semilog plot. The corrections are performed on four identified fluid properties in an iterative manner, which can be easily implemented in available temperature-analysis procedures. To validate the developed approach, we model drawdown- and buildup-transient-temperature signals with the fluid-property correction method for nondamaged and damaged reservoirs under different production rates and reservoir-fluid compositions. The analytical modeling results are compared with numerical simulations. In addition, by finding the dominating fluid property, a simplified approach of property correction is presented. Through application to example problems, we show that using the fluid-property correction method presented here can improve the permeability estimations by 60% for the conditions considered in this paper. We present a modified method for damaged reservoirs, which results in an additional 25% improvement on the permeability estimations. With these improvements, the applicability of TTA using analytical solutions can be extended from cases with limited sandface-temperature signals of a few degrees Celsius to stronger signals of 20 to 30°C.

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Temirkhxanova Mutabar Juraevna, Li Shaomin, Rizaev Nurbek Kadirovich,. "Improving The Intangible Assets Accounting: In A Pandemic Period." Psychology and Education Journal 58, no. 1 (January 29, 2021): 28–42. http://dx.doi.org/10.17762/pae.v58i1.652.

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This article provides information on the impact of the pandemic on intellectual property and its consequences, the activities of companies providing intellectual property services in the context of the pandemic, the intellectual ecosystem. Also, this article is devoted to the consideration of issues related to the creation of the intellectual property ecosystem throughout the world, research and experimental developments, R&D expenses, as well as accounting and assessment of inovation products.

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Funnell, Warwick. "ACCOUNTING FOR JUSTICE: ENTITLEMENT, WANT AND THE IRISH FAMINE OF 1845–7." Accounting Historians Journal 28, no. 2 (December 1, 2001): 187–206. http://dx.doi.org/10.2308/0148-4184.28.2.187.

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The evolution of modern accounting consists essentially of a series of pragmatic responses to the needs of capital. Accounting is implicated, therefore, in the maintenance and creation of societies in which relations are primarily defined in terms of property, however it is distributed, and justice is determined by the sanctity of property rights. Accounting historians are encouraged to broaden the compass of their research to include the association between accounting and justice which is already well recognised in the critical accounting literature. Theories of justice, especially those of 19th century political theorists such as Bentham and Senior, and more recently that of Nozick, are used to explore the close association between property, accounting and justice at the time of the Irish potato famine of 1845–7.

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Petley, Christer. "Managing “Property”." Journal of Global Slavery 6, no. 1 (January 29, 2021): 81–107. http://dx.doi.org/10.1163/2405836x-00601004.

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Abstract Probate inventories helped to support the established social and economic order in colonial Jamaica. These documents were part of the legal process of winding up an estate after a death and presented an account of personal possessions that had belonged to a decedent. They facilitated the transfer of property to heirs and identified those parts of an estate that were available for the repayment of debts. The inventories contain lists of enslaved people, representing them as a type of “property,” and so these documents form a major part of the archive of Jamaican slavery. This article explores the practices, aims, and assumptions of the people who produced the inventories, developing our understanding of slaveholder culture in the British Caribbean and of the bureaucratic and accounting techniques that facilitated slave management.

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Maranas, C. "Optimization Accounting for Property Prediction Uncertainty in Polymer Design." Computers & Chemical Engineering 21, no. 1-2 (1997): S1019—S1024. http://dx.doi.org/10.1016/s0098-1354(97)00183-x.

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Maranas, Costas D. "Optimization accounting for property prediction uncertainty in polymer design." Computers & Chemical Engineering 21 (May 1997): S1019—S1024. http://dx.doi.org/10.1016/s0098-1354(97)87636-3.

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Bûmane, Inga, and Maiga Kasale. "Accounting Policy of Investment Property – The Case of Latvia." Economic Research-Ekonomska Istraživanja 25, sup1 (January 2012): 27–46. http://dx.doi.org/10.1080/1331677x.2012.11517555.

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Sherman, Brad, and Michael Power. "Law, Accounting and the Emergent Positivity of Intangible Property." Social & Legal Studies 3, no. 4 (December 1994): 477–95. http://dx.doi.org/10.1177/096466399400300402.

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Eccles, Timothy, and Andrew Holt. "Accounting standards and the property manager: a case study." Property Management 19, no. 5 (December 2001): 417–33. http://dx.doi.org/10.1108/02637470110409989.

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Turner, Michael J., Sean A. Way, Demian Hodari, and Wiarda Witteman. "Hotel property performance: The role of strategic management accounting." International Journal of Hospitality Management 63 (May 2017): 33–43. http://dx.doi.org/10.1016/j.ijhm.2017.02.001.

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Tepper, Robert J., and Craig G. White. "“Your” Intellectual Property: Who Owns It?" Accounting Horizons 22, no. 1 (March 1, 2008): 49–67. http://dx.doi.org/10.2308/acch.2008.22.1.49.

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State Street Bank & Trust Co. v. Signature Financial Group, Inc. brought “business methods” into the scope of patentable material. In an academic setting, this expansion may increase the importance of university intellectual property policies to business research. This article discusses criteria for protection as copyrightable or patentable work. It also addresses implications for faculty ownership and disclosure requirements. The discussion highlights rights universities have enforced through their intellectual property policies. Recognition of these issues may be helpful in identifying both opportunities and pitfalls as “business method” intellectual property protection continues to evolve.

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Webb, Robert I. "Transitory real-time property rights and exchange intellectual property." Journal of Futures Markets 23, no. 9 (July 21, 2003): 891–913. http://dx.doi.org/10.1002/fut.10097.

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Faircloth, Archie. "THE IMPORTANCE OF ACCOUNTING TO THE SHAKERS." Accounting Historians Journal 15, no. 2 (September 1, 1988): 99–129. http://dx.doi.org/10.2308/0148-4184.15.2.99.

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A desire to be self-sustaining and a dedication to communal property required the Shakers to place great importance on accounting. This importance was underscored by the fact that the spiritual covenants of the Shakers were revised to require accounting procedures and policies including an annual audit. The Shakers circulated manuscripts concerning bookkeeping, and recorded transactions and events in three types of journals: financial, “family,” and spiritual. The Shakers also prepared financial reports. Temporal transactions were a means of maintaining the “gospel order” which elevated accounting procedures to a means of creating and protecting consecrated property.

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WASSMER, ROBERT W. "PROPERTY TAXATION, PROPERTY BASE, AND PROPERTY VALUE: AN EMPIRICAL TEST OF THE "NEW VIEW"." National Tax Journal 46, no. 2 (June 1, 1993): 135–59. http://dx.doi.org/10.1086/ntj41789006.

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Copley, Paul A., and Edward B. Douthett,. "Are governmental accounting measures value relevant to the citizenry?" Journal of Public Budgeting, Accounting & Financial Management 26, no. 4 (March 1, 2014): 583–613. http://dx.doi.org/10.1108/jpbafm-26-04-2014-b003.

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We examine the relevance of governmental accounting information to the citizenry by analyzing the association between various financial and non-financial measures of local government performance and residential property values. The link between government performance measures and residential property values is based on a model of housing value capitalization developed by Yinger (1982). Using a model of firstdifferences, we find that changes in housing values are associated with government financial measures, including reported surplus and changes in outstanding debt. Further, we find that changes in housing values are also associated with non-financial measures of performance by county schools. Overall our results suggest that both financial and non-financial government performance measures are economically relevant to citizen property owners.

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Suresh, Shyam, Carl-Johan Thore, Bo Torstenfelt, and Anders Klarbring. "Topology optimization accounting for surface layer effects." Structural and Multidisciplinary Optimization 62, no. 6 (July 30, 2020): 3009–19. http://dx.doi.org/10.1007/s00158-020-02644-x.

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AbstractMetal AM (additive manufacturing) components are generally inhomogeneous and have different microstructure in the bulk compared with (contour) regions near the surface. This, as well as rough as-built surfaces, affects mechanical properties. In this paper, we develop a topology optimization method that considers such inhomogeneities. The method is a direct extension of standard density-based methods using linear filtering for regularization, and a second filtering of the design variables is used to identify a surface layer, the thickness of which is given by the filter radius. Domain extension is used in order to properly identify such layers at the boundary of the design domain. The method is generally applicable but is demonstrated for stiffness optimization. Both two- and three-dimensional problems are treated. A general property of the method is that the topological complexity is reduced, i.e. the optimized designs get fewer and thicker structural members as the width of the surface layer is increased.

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Fomina, Olena, Olena Moshkovska, Olena Prokopova, Nataliya Nikolenko, and Svitlana Slomchynska. "Methodological approaches to investment property valuation." Investment Management and Financial Innovations 15, no. 4 (December 26, 2018): 367–81. http://dx.doi.org/10.21511/imfi.15(4).2018.30.

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Increase in number of the investment property items available in both domestic and international markets, present-day European integration processes, as well as existing differences in statutory provisions in force (controversial essentials of the investment property identification as an asset and ambiguity of implementation of the methodological approaches to the investment property valuation) have stipulated the need for improvement of the hierarchy of the investment property item fair value recognition and measurement criteria. Proposed identification methods will contribute into amplification of the synergy effect of the investment property item accounting and management due to improvement of quality and fairness of the information data on certain assets of the establishment. Methodology for the investment property valuation and changed value reporting format were worked out based upon critical analysis of the scientific professionals’ main approaches to the investment property fair value measurement as provided for by statutory requirements to disclosure of the asset related information. Findings made and recommendations worked out on consideration of the harmonized indicator system implementation have thereafter found the practical use in the investment property item management efficiency assessment model.

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Bailey, Andrew D. "Foreword—“Your” Intellectual Property: Who Owns It?" Accounting Horizons 22, no. 1 (March 1, 2008): 47–48. http://dx.doi.org/10.2308/acch.2008.22.1.47.

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Druzhilovskaya, T. Yu, and E. S. Druzhilovskaya. "FAS 6/2020: Resolved Issues of Accounting for Property, Plant and Equipment and Ongoing Controversial Aspects." Accounting. Analysis. Auditing 8, no. 1 (February 6, 2021): 48–61. http://dx.doi.org/10.26794/2408-9303-2021-8-1-48-61.

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The recently approved Federal Accounting Standard (FAS) 6/2020 “Property, plant and equipment” (FAS 6/2020) changes the accounting rules for these assets significantly. New regulations of this standard allow solving a significant part of the problematic issues currently taking place in the above-mentioned area. However, there should be emphasized that some controversial aspects of accounting for property, plant and equipment still persist despite the adoption of FAS 6/2020. This paper describes the study of these resolved and unresolved issues of accounting for property, plant and equipment. The purpose of the study is to represent a detailed analysis of the current and future Russian regulations on accounting for property, plant and equipment, identification of persisting, as well as emerging problematic and debatable issues and determination of their solution ways. The methodological base of the study includes a critical analysis of the new regulations of the FAS 6/2020, as well as the rules of the still valid regulatory documents on accounting for the abovenassets. The results of the research are the identification of the most important problematic issues in the field of modern accounting for property, plant and equipment, as well as the development and substantiation of proposals for their solution. At the same time the authors identified problematic issues related to the recognition of objects in property, plant and equipment, with the initial and subsequent measurement, as well as the depreciation of these assets. The theoretical and practical significance of the study lies in the possibility of its use to improve the regulatory regulation of Russian accounting and additionally, in the possibility of applying some of the proposals substantiated here in the practical work of the accounting departments of organizations. As a research perspective, first of all, it should be noted a critical analysis of the implementation in practice of regulations approved by the FAS 6/2020, the identification of new problems in this field and looking for solving ways.

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Гришина and Viktoriya Grishina. "Inventory of federal property as a way to improve the efficiency of its use." Economics of the Firm 2, no. 2 (August 28, 2013): 8–13. http://dx.doi.org/10.12737/800.

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The federal property inventory process as well-planned system for federal property availability verification, which can significantly improve the state property management and increase its utilization efficiency has been analyzed in this paper. As an ultimate goal of federal property’s utilization efficiency improving the way of further upgrading related to federal property’s accounting process, which is expressed in transition to flexible system of federal property’s accounting, is offered in this paper.

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Kwinto, Piotr Prewysz, and Grażyna Voss. "Investment Property in the Financial Statements of Capital Groups Listed on the Warsaw Stock Exchange." European Journal of Economics and Business Studies 4, no. 1 (April 30, 2016): 229. http://dx.doi.org/10.26417/ejes.v4i1.p229-236.

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In recent years, investing in property has become very popular. It is related to a significant decrease in interest rates, which has resulted in a decrease in interest rates on bank deposits and risk-free securities. What is more, this kind of investment seems to be less risky than investing in shares or raw materials due to a steady increase in property prices in Poland in the recent years. Investment property owned by an entity conducting business activity must be properly presented in financial statements, which is next reflected in the evaluation of financial position. Recognition, measurement and presentation of investment property in financial statements have been comprehensively prescribed in International Accounting Standard 40 – Investment Property, which was released in December 2003. It was first applied to financial statements prepared for the reporting period starting after January 1, 2005. The standard was revised twice – first in 2008 and then in 2013. The aim of this paper is to describe the recognition, measurement and disclosure of investment property under polish and international accounting regulations as well as to analyze the presentation of such information in financial statements of the largest companies listed on the Warsaw Stock Exchange. The main methods used include the analysis and evaluation of legal acts and subject-related literature as well as the analysis of information disclosed in financial statements of the largest companies listed on the Warsaw Stock Exchange

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Tsujimura, Kazusuke, and Masako Tsujimura. "Roman law in the national accounting perspective: Usus, fructus and abusus." Statistical Journal of the IAOS 37, no. 2 (June 3, 2021): 613–28. http://dx.doi.org/10.3233/sji-210810.

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Application of accounting discipline to the organization of economic data aids in both collection and interpretation of economic and jurisprudential knowledge, for it highlights gaps in the basic statistics and clarifies interrelations among the parts of the structure. The legal systems of nearly all countries are generally modeled upon four legal systems: Mesopotamian law, Roman law, Islamic law and Anglo-Norman law. The first half of the paper compares the four legal systems in detail. The foundation of any accounting system, including national accounting, is a balance sheet that lists assets and liabilities; assets include both property rights and claims while liabilities are legal responsibilities and obligations. Therefore, special attention is given to the Roman law of things, which has furnished the foundations of much of the modern law of property and obligations in civil law systems. Usus, fructus and abusus have been recognized as pillars of private property since the antiquity. Although the concepts are intrinsic to property rights, they are useful tools to delineate the characteristics of claims and obligations. Some accounting examples are given at the end of the paper.

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Fearnley, Nicholas, and Sid Gray. "National institutional factors and IFRS Implementation in Europe." International Journal of Accounting and Information Management 23, no. 3 (August 3, 2015): 271–88. http://dx.doi.org/10.1108/ijaim-05-2014-0038.

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Purpose – The purpose of this paper is to investigate, following the adoption and implementation of International Financial Reporting Standards (IFRS) in the European Union (EU), whether accounting choices continue to be significantly influenced by national institutional factors with particular reference to cultural values, legal systems and equity market development. Design/methodology/approach – The focus of the paper is on the measurement options available under IFRS with respect to investment property, and a study of factors influencing the accounting choices by 66 European investment property companies as disclosed in their annual reports over the period 2005-2010 is conducted. Findings – National institutional factors and, most importantly, cultural values remain persistently important in explaining accounting measurement choices relating to investment property following the implementation of IFRS in the EU. Research limitations/implications – The study is limited to investment property companies in the EU. Future studies could be carried out to compare the explanatory power and causal factors involved in different industry contexts and across more countries. Alternative measures of culture may also provide alternative insights. Originality/value – The paper demonstrates that a nation’s culture and accounting tradition likely has a continuing and significant impact on firms’ measurement decisions. Thus, institutional factors are clearly important in explaining accounting measurement choices and indicate the persistence of international accounting differences even in the context of a globally standardized accounting regime.

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Abroskin, Alexander, and Natalia Abroskina. "METHODOLOGICAL ASPECTS OF INTELLECTUAL PROPERTY PRODUCTS ACCOUNTING IN MACROECONOMIC STATISTICS." VESTNIK UNIVERSITETA, no. 12 (2017): 93–97. http://dx.doi.org/10.26425/1816-4277-2017-12-93-97.

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Umantsiv, Halyna, and Iryna Martyniv. "Accounting and Analytical Support of the Intellectual Property Objects Commercialization." Accounting and Finance, no. 3(85) (2019): 55–61. http://dx.doi.org/10.33146/2307-9878-2019-3(85)-55-61.

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Ham, C., P. A. Champ, J. B. Loomis, and R. M. Reich. "Accounting for Heterogeneity of Public Lands in Hedonic Property Models." Land Economics 88, no. 3 (June 28, 2012): 444–56. http://dx.doi.org/10.3368/le.88.3.444.

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Holt, Andrew, Timothy Eccles, and Peter Bond. "Changing practice in accounting for service charges in commercial property." Journal of Accounting & Organizational Change 8, no. 2 (June 2012): 186–209. http://dx.doi.org/10.1108/18325911211230362.

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Volkova, A. A. "LEASING: SPECIAL ASPECTS OF PROPERTY ACCOUNTING IN LESSEE’S BALANCE SHEET." Vektor nauki Tol'yattinskogo gosudarstvennogo universiteta. Seriya Ekonomika i upravlenie, no. 4 (2016): 26–30. http://dx.doi.org/10.18323/2221-5689-2016-4-26-30.

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Gorodilov, Mikhail, Marina Naam, Yulia Murashova, and Tatiana Ketova. "Problems of intellectual property accounting in industrial enterprises in Russia." SHS Web of Conferences 116 (2021): 00012. http://dx.doi.org/10.1051/shsconf/202111600012.

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This paper analyzes important accounting and financial problems associated with identification, determination of the moment of recognition, proper assessment of intellectual properties that are part of intangible assets, determination of their useful life, as well as the search for relevant methods of their depreciation. According to the generalization of theoretical and their own practical experience, the authors propose the approaches to solve these problems, designed to increase the level of reporting reliability for stakeholders, as well as to ensure proper accounting and control of these objects in order to provide their safety and rational use at industrial enterprises.

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Sotnikova, Lyudmila Viktorovna. "Certain aspects of accounting for property rights to the results of intellectual activity." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 12 (December 1, 2020): 24–40. http://dx.doi.org/10.33920/med-17-2012-03.

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The article deals with the features of accounting and accounting (financial) reporting of property rights to the results of intellectual activity accepted on the balance sheet of a medical organization that are subject to depreciation in accounting, the income from which was not subject to income tax for a number of years, as well as the resulting differences between accounting and tax financial results when retrospectively switching to the balance sheet method of accounting.

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