Relevant bibliographies by topics / Amortisation

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Amortisation'

Author: Grafiati
Published: 28 May 2022
Last updated: 30 July 2025

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Journal articles on the topic "Amortisation"

1

Ramaj, Vehbi, Sead Rešić, Anes Z. Hadžiomerović, and Samira Aganović. "Excel’s Calculation of Basic Assets Amortisation Values." Mathematics and Informatics LXIV, no. 5 (2021): 490–502. http://dx.doi.org/10.53656/math2021-5-4-exs.

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For Excel’s calculation of basic (fixed) assets amortisation values, the investigated economic and mathematical foundation with required values and their relations were used. The investigated and introduced theory is adapted to Excel calculations of fixed assets amortisation based on today’s needs. All values for Excel’s calculations are sorted into input and output values, and input to main and nested calculations. Two methods for calculating fixed assets amortisation were introduced using Excel. The first method is based on a linear decreasing function, G(t) = G0 (1-pt), which presents the s
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Klueting, Harm. "Stiftung / Schenkung – Amortisation – Säkularisation." Archiv für katholisches Kirchenrecht 190, no. 2 (2025): 319–46. https://doi.org/10.30965/2589045x-19002001.

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Martínez, Araceli Amorós, José Antonio Cavero Rubio, and Mónica Gonzáles Morales. "Accounting for goodwill: A literature review." Accounting 9, no. 1 (2023): 17–44. http://dx.doi.org/10.5267/j.ac.2022.9.002.

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This paper critically reviews the main empirical research on goodwill accounting with the purpose of informing and contributing to current debates: the application of a systematic amortisation plus an impairment when required (amortisation model) or an annual impairment-only test (impairment model). Using the main databases (ABI inform, ProQuest Central, Emerald, Science Direct, Scopus and Google Scholar), this critical review highlights the difficulty to resolve doubts at this stage. Arguments for and against the amortisation and impairment models are found. Nevertheless, going back to a syst
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Binnewies, Burkhard. "Schenkungsteuer bei Amortisation von Geschäftsanteilen." UbG - Die Unternehmensbesteuerung 15, no. 7 (2022): 385–90. http://dx.doi.org/10.9785/ubg-2022-150707.

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Wiese, A. "Accounting for goodwill: The transition from amortisation to impairment – an impact assessment." Meditari Accountancy Research 13, no. 1 (2005): 105–20. http://dx.doi.org/10.1108/10222529200500007.

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When the FASB adopted an impairment test approach in 2001, rather than amortisation, the accounting for goodwill arising from an acquisition took a step in a new direction. The IASB, seeking international convergence and global harmonisation, also implemented this change when it issued IFRS 3 in 2004. Moving away from amortisation towards an impairment test involves a radical change. The research on which this paper is based was undertaken to examine these two very different accounting practices for the treatment of goodwill and to assess the possible impact that a transition from the one to t
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Bradbury, Michael, Jayne M. Godfrey, and Ping-Sheng Koh. "Investment opportunity set influence on goodwill amortisation." Asia-Pacific Journal of Accounting & Economics 10, no. 1 (2003): 57–79. http://dx.doi.org/10.1080/16081625.2003.10510615.

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7

Chwała, Wiesław, Wacław Mirek, Andrzej Klimek, and Krzysztof Mirek. "KINEMATICS OF LOWER LIMBAND PELVIC WORK DURING RUNNING IN NEUTRAL AND MINIMALIST FOOTWEAR AMONG A GROUP OF HIGHLY QUALIFIED RUNNERS." Journal of Kinesiology and Exercise Sciences 28, no. 83 (2018): 45–53. http://dx.doi.org/10.5604/01.3001.0013.6499.

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Aim. The aim of the study is to characterise and compare the values of angle changes within the lower limb joints in the sagittal plane and spatial pelvic movements while running in minimalist and neutral footwear. Materials and methods. Research was carried out among a group of 13 participants (6 men and 7 women), highly qualified male and female athletes from the AZS AWF (University of Physical Education) Kraków club. Registration of the run and analysis of the results was performed using spatial motion analysis via the Vicon system with speeds at 3.94±0.45 m/s for men and 3.97±0.32 m/s for
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Bepari, Md Khokan, and Abu Taher Mollik. "Regime change in the accounting for goodwill." International Journal of Accounting & Information Management 25, no. 1 (2017): 43–69. http://dx.doi.org/10.1108/ijaim-02-2016-0018.

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Purpose This study aims to examine the impact of the recent regime change in accounting for goodwill, from the systematic periodic amortisation to the impairment testing, on the frequency and the extent of goodwill write-offs in the context of Australia. It also examines the impact of the change from the amortisation approach to the impairment approach on the value relevance of older goodwill. Design/methodology/approach The authors approach the first research question by comparing the actual amount of goodwill impairment charge by the sample firms with the minimum “as if” amortisation charge
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Blazhevich, O., D. Vasilieva, and V. Shalneva. "Essence and value of the basic means for the enterprise." Bulletin of Science and Practice, no. 3 (March 15, 2017): 200–208. https://doi.org/10.5281/zenodo.399198.

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In article theoretical aspects of a fixed capital are considered, classification of a fixed capital, an assessment of the basic means are presented, wear and amortisation are characterised. Parameters of a condition and efficiency of use of a fixed capital result.
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Barbaro, Salvatore. "Rethinking Germany's Debt Brake: The Amortisation of Emergency Loans." FinanzArchiv 79, Online First (2023): 1. http://dx.doi.org/10.1628/fa-2024-0009.

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Dissertations / Theses on the topic "Amortisation"

1

Hartwig, Fredrik. "Preparers’ and Non-Preparers’ Lobbying on the Proposed Prohibition of Goodwill Amortisation in ED3 ‘Business Combinations’." Högskolan Dalarna, Företagsekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:du-12549.

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In this paper preparers’ and non-preparers’ positions regarding accounting for goodwill are examined through studying submitted comment letters on ED3 ‘Business Combinations’. Preparers have, because of economic consequences, incentives to lobby for the non-amortisation approach and non-preparers for the amortisation approach. As hypothesised, non-preparers are found to support amortisation of goodwill to a greater extent than do preparers. Moreover, the two groups’ supportive arguments, i.e. how they argue for or against the non-amortisation or amortisation approach, are studied. Again, as hy
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Benzon, Sarah, and Frida Larsson. "Fiscal tools and their potential impacts on Swedish households." Thesis, KTH, Fastigheter och byggande, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-192166.

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Senthilnathan, Samithamby. "The role of the most recent prior period's price in value relevance studies : a thesis presented in partial fulfillment of the requirements for the degree of Doctor of Philosophy in Finance at Massey University, Palmerston North, New Zealand." Massey University, 2009. http://hdl.handle.net/10179/930.

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Numerous value relevance investigations use the Ohlson (1995) model to empirically explore the value relevance of accounting variables such as earnings and goodwill amortisation by employing equity price as the dependent variable, but do not incorporate the most recent prior period’s equity price as an additional explanatory variable. The Ohlson (1995) model and the efficient market literature indicate that, since share prices represent the present value of future permanent earnings in an efficient market, the most recent prior period’s equity price should be a crucial variable for explaining
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Ribeiro, Humberto Nuno Rito. "New business combinations accounting rules and the mergers and aquisitions activity." Thesis, De Montfort University, 2010. http://hdl.handle.net/2086/4404.

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The perennial controversy in business combinations accounting and its dialectic with stakeholders’ interests under the complexity of the Mergers and Acquisitions (M&A) activity is the centrepiece of analysis in this thesis. It is argued here that the accounting regulation should be as neutral as possible for the economic activity, although it is recognised that accounting changes may result in economic effects. In the case of the changes for business combinations accounting in the USA, lobbying was so fierce that in order to achieve the abolition of accounting choice in M&A accounting, it forc
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Васильєва, Тетяна Анатоліївна, Татьяна Анатольевна Васильева та Tetiana Anatoliivna Vasylieva. "Многоуровневая система принятия инвестиционных решений как основа управления научно-техническим прогрессом". Thesis, Сумский государственный университет, 2001. http://essuir.sumdu.edu.ua/handle/123456789/51483.

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Дисертаційне дослідження присвячено аналізу існуючих та обґрунтуванню нових підходів до формування системи прийняття інвестиційних рішень з метою управління науково-технічним прогресом. У роботі розкрито значення та основні напрямки управління науково-технічним прогресом, обґрунтовано роль інвестиційного аналізу в цьому процесі, проведено порівняльний аналіз методик з оцінки інвестицій, розроблених для умов планової та ринкової економіки та систематизовано основні підходи щодо обліку фактору часу при управлінні НТП. Розроблено концепцію багаторівневої системи прийняття інвестиційних рішень,
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Van, der Merwe Maynard Jacobus. "Accounting for goodwill : a critical evaluation." Diss., 1996. http://hdl.handle.net/10500/16269.

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The principal goal of this research study was to critically evaluate the current accounting treatment of purchased goodwill in terms of a theoretical framework established, including an evaluation of the true nature of goodwill. The main conclusion of this study is that goodwill is an intangible asset representing various intangible factors contributing to the enterprise's earning capacity and providing returns in excess of a normal return on assets employed for which an acquiring enterprise is willing to pay an amount in excess of the fair value of the identifiable net assets acquired. The c
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Books on the topic "Amortisation"

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Schuster, Thomas, and Leona Rüdt von Collenberg. Investitionsrechnung: Kapitalwert, Zinsfuß, Annuität, Amortisation. Springer Berlin Heidelberg, 2017. http://dx.doi.org/10.1007/978-3-662-47799-1.

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30 Jahre Amortisation: Gedichte. Edition Trèves, 2009.

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Schuster, Thomas, and Leona Rüdt von Collenberg. Investitionsrechnung: Kapitalwert, Zinsfuß, Annuität, Amortisation. Springer Gabler, 2017.

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Sprague, Charles Ezra. Accountancy of Investment: Including a Treatise on Compound Interest, Annuities, Amortisation, and the Valuation of Securities. Creative Media Partners, LLC, 2018.

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Accountancy of Investment Including a Treatise on Compound Interest, Annuities, Amortisation, and the Valuation of Securities. Creative Media Partners, LLC, 2022.

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Sprague, Charles Ezra. Accountancy of Investment: Including a Treatment on Compound Interest, Annuities, Amortisation, and the Valuation of Securities. Creative Media Partners, LLC, 2018.

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Sprague, Charles Ezra. The Accountancy of Investment Including a Treatise on Compound Interest, Annuities, Amortisation, and the Valuation of Securities. Franklin Classics Trade Press, 2018.

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The Accountancy of Investment Including a Treatise on Compound Interest, Annuities, Amortisation, and the Valuation of Securities. Franklin Classics, 2018.

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9

The Accountancy of Investment Including a Treatise on Compound Interest, Annuities, Amortisation, and the Valuation of Securities. Franklin Classics, 2018.

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10

Steiner, Tobias, ed. Ökologie und Ökonomie des Dämmens. Fraunhofer IRB Verlag, 2018. http://dx.doi.org/10.51202/9783816799108.

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Dieses Buch stellt das große Thema der nachträglichen Gebäudedämmung aus ökologischer wie ökonomischer Sicht und über die gesamte Lebensdauer einer Dämmmaßnahme umfassend dar. Zusammen mit dem WTA-Merkblatt 2-13 »Wärmedämm-Verbundsysteme - Wartung, Instandsetzung, Verbesserung«, das hier vollständig enthalten ist, gibt das Werk einen ausführlichen Überblick über die gesetzlichen und normativen Rahmenbedingungen und Regelungen in Europa und deren Umsetzung in nationale Regelwerke. Alle Aspekte einer Dämmung, von der Wirtschaftlichkeit und Amortisation über die Frage gesundheitlicher Auswirkunge
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Book chapters on the topic "Amortisation"

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Winkler, Michael, and Sunil K. Kansal. "CSM and its Amortisation." In Navigating IFRS 17. VVW, 2024. https://doi.org/10.33283/978-3-86298-880-8_4.

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"Amortisation." In ACT Companion to Treasury Management. Elsevier, 1999. http://dx.doi.org/10.1016/b978-1-85573-327-5.50012-2.

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"§ 34. Einziehung (Amortisation)." In Gesetz betreffend die Gesellschaften mit beschränkter Haftung (GmbHG) einschließlich Rechnungslegung zum Einzel- sowie zum Konzernabschluss. De Gruyter, 1987. http://dx.doi.org/10.1515/9783110903775.373.

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"Letter of Premier and Ministers of Foreign Affairs and Finance regarding Schedule of Interest and Amortisation, April 26, 1913." In Treaties and Agreements With and Concerning China, 1894-1919 (2 Vols.). Global Oriental, 2007. http://dx.doi.org/10.1163/9789004217805_013.

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Conference papers on the topic "Amortisation"

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VIESTURS, Dainis, Nikolajs KOPIKS, and Adolfs RUCINS. "RESEARCH ON THE DEVELOPMENT OF THE TRACTOR AND COMBINE FLEET IN LATVIA." In RURAL DEVELOPMENT. Aleksandras Stulginskis University, 2018. http://dx.doi.org/10.15544/rd.2017.183.

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The article offers an analysis of the development of the tractor and combine harvester fleet in 2001 - 2016. There are stated tractors and combines of the most common brands registered in the country. A methodology has been developed for the estimation of an adequate quantity of tractors and combines for timely cultivation of the sowing areas under agricultural crops. The methodology is based on the calculation of the annual increase in the summary engine capacity of the entire fleet of tractors and combine harvesters, and its comparison with the annual increase in the sowing areas. It is assu
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