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Dissertations / Theses on the topic 'Depreciation'

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Published: 4 June 2021

Last updated: 25 July 2025

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1

Omerdin, Khadijah. "Does Depreciation Matter to Investors?" Scholarship @ Claremont, 2017. http://scholarship.claremont.edu/cmc_theses/1692.

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This paper will analyze the usefulness of depreciation expense to investors. Depreciation expense is a broad allocation accounting practice that treats different types of assets the same. I argue that there are two types of industries: those with wasting assets, and those with real property. The first type experiences true deprecation and deterioration while the second type of asset does not. A simplified model using the earnings response coefficient will measure the relationship between earnings and returns for these different industries; this measurement is a way to quantify usefulness of ac

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2

Gschwandtner, Adelina, and Val E. Lambson. "Sunk Costs, Depreciation, and Industry Dynamics." MIT Press, 2012. http://epub.wu.ac.at/3446/1/rest_a_00236[1].pdf.

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Two of the most robust results from dynamic competitive models of industrial organization suggest that higher sunk cost industries should exhibit (1) higher intertemporal variability in the market value of their firms, and (2) lower intertemporal variability in the size of their industries. These predictions have done well empirically. This paper argues on theoretical and empirical grounds that depreciation generates countervailing effects.

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3

Anku, Hilarious Edem. "Sources of Currency Depreciation in Ghana." OpenSIUC, 2018. https://opensiuc.lib.siu.edu/theses/2444.

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This paper investigates the factors driving the real exchange rate in the Ghanaian economy. The paper aimed at finding the principal factor(s) that influence the real exchange rate and explains the channels by which these factors exert their influence using standard empirical methods of vector autoregressive (VAR) models. The paper established that inflation rate differentials and interest rate differentials influence the exchange rate through the expectations medium. Domestic and foreign money supplies which are exogenous macroeconomic variables were also found to be important in the Ghanaian

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4

Ovsyuk, Nina Vasylivna, and Olena Olehivna Berezovskaya. "The influence of depreciation of non-current assets on the formation of depreciation policy of the enterprise." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53923.

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1. Kafka S.M. Accounting for depreciation of non-current assets. Accounting, control and analysis: problems of theory and methodology: a monograph / under the general. ed. prof. F.F. Butynets. Kiev. 2013. P. 94 - 122. 2. National Regulation (standard) of accounting 7 "Fixed assets": Order of the Ministry of Finance of Ukraine dated 27.04.2000 № 92. URL: https://zakon.rada.gov.ua/laws/show/z0288-00#Text.<br>The basic theoretical principles of accounting for depreciation of non-current assets are studied. The definitions of "depreciation " and "wearing out" of no

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Palmiotto, Vanessa L. "Acoounting for depreciation from a tax perspective /." Staten Island, N.Y. : [s.n.], 2004. http://library.wagner.edu/theses/business/2004/thesis_bus_2004_palmi_accou.pdf.

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6

Baum, Andrew Ellis. "An analysis of property investment depreciation and obsolescence." Thesis, University of Reading, 1989. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.329097.

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7

Vadeikaite, Kristina. "Depreciation manipulation and its impact on firms' returns." Master's thesis, NSBE - UNL, 2010. http://hdl.handle.net/10362/9902.

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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics<br>Earnings management is typically achieved via discretionary accruals (such as depreciation). Dechow et al. (1996), Archibald (1972), and Peasnell et al. (2000) present results on the market reaction to depreciation manipulation that are inconsistent. They find either no reaction or a negative one. This study aims at settling this contradiction by using several different methods, in order to identify a possible manipulation, with a sample of S&P5

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Dzhuglya, А., and O. Hryhorevska. "Depreciation - power play fixed assets: an accounting aspect." Thesis, КНУТД, 2016. https://er.knutd.edu.ua/handle/123456789/2246.

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9

Petrova-Fransson, Vera. "Models of Optimal Tax Depreciation: Deterministic and Stochastic Approaches." Thesis, Uppsala University, Department of Mathematics, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-120589.

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10

Bell, Paul Kevin Thomas. "The estimation of economic depreciation for Canadian farm machinery." Thesis, University of British Columbia, 1985. http://hdl.handle.net/2429/24475.

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The objective of this thesis was to estimate the rate at which four types of farm machinery lose value in Canada. Specifically, Canadian data on used machinery prices was utilized to produce estimates of economic depreciation for two-wheel-drive tractors, combines, square balers and large round balers. The data used in this thesis to make these estimates are special for two reasons. First of all, they represent the only extensive record of Canadian used farm equipment prices available. Most previous studies have based their estimates on American data, assuming that they apply equally well to

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11

Hapon, A. O. "Analysis of the of depreciation methods of fixed assets." Thesis, Київський національний університет технологій та дизайну, 2019. https://er.knutd.edu.ua/handle/123456789/14381.

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12

Law, Victoria. "The definition and measurement of rental depreciation in investment property." Thesis, University of Reading, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.405540.

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13

Molland, Allan, and allan molland@rmit edu au. "AAS27 and accountability with emphasis on depreciation as the critical test." RMIT University. Accounting and Law, 2006. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20070117.091123.

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The purpose of this study is to investigate how senior accounting staff in Victorian local councils are recording and reporting infrastructure assets (IAs) with their relevant depreciation in General Purpose Financial Reports (GPFRs). Infrastructure assets are long-lived assets such as roads, drains and bridges. Historically, the purpose of public sector accounting in Western countries has been to demonstrate that funds have been raised and expended strictly within the authority of the annual budget. This short-term charge/discharge objective, involving the use of a cash-based syst

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14

Cunningham, Stephen. "An economic analysis of investment and depreciation in UK agricultural machinery." Thesis, University of Exeter, 1990. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.280688.

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15

Shovtenko, О. V. "The Depreciation of Fixed Assets in the Context of Legislative Changes." Thesis, Київський національний університет технологій та дизайну, 2017. https://er.knutd.edu.ua/handle/123456789/7764.

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16

Casimir, Schiller Apollinaire. "The channels of investment tax policy /." Online version via UMI:, 1997.

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17

Irigoin, Maria Alejandra. "Finance, politics and economics in Buenos Aires, 1820s-1860s : the political economy of currency stabilisation." Thesis, London School of Economics and Political Science (University of London), 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.312025.

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18

Салтикова, Ганна Василівна, Анна Васильевна Салтыкова, Hanna Vasylivna Saltykova та В. Г. Чечель. "Современные проблемы амортизационной политики". Thesis, Видавництво СумДУ, 2005. http://essuir.sumdu.edu.ua/handle/123456789/19504.

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19

Andersson, Anette, and Sofia Styf. "How Does a Depreciation in the Exchange Rate Affect Trade Over Time?" Thesis, Jönköping University, JIBS, Economics, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-11831.

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<p>The purpose of this thesis is to examine how a depreciation in the exchange rate affects the trade balance in an economy over time. The outcomes of a depreciation are possible to analyze through the J-curve phenomenon that shows the relation between the exchange rate and the trade balance both in the short-run and the long-run. The data used in this thesis cover 39 countries and their quarterly changes in exchange rate between 1982 and 2005. The largest depreciation for each country during these years was detected and is the base for this research. In this thesis, focus is on the trade rati

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20

Goroski, John Michael. "Effects of taxes and age on depreciation: the case of combine harvesters." Thesis, Montana State University, 1990. http://etd.lib.montana.edu/etd/1990/goroski/GoroskiJ1990.pdf.

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Economic depreciation of the total capital stock of a physical asset is determined by the flow of services used in productive activities and by the size of the capital stock. Previous research studies have attempted to analyze economic depreciation by modeling the flow of services. These studies have often failed to fully specify the model by not including important asset specific explanatory variables, and their models were often estimated with restricted functional forms, which implicitly limited the pattern of economic depreciation. This study, on the other hand, uses a flexible functional

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21

Pichler, Eva. "Cost-Sharing of General and Specific Training with Depreciation of Human Capital." Inst. für Volkswirtschaftstheorie und -politik, WU Vienna University of Economics and Business, 1991. http://epub.wu.ac.at/6280/1/WP_7.pdf.

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The paper demonstrates that in a two-period model with imperfect capital markets firms will share the costs and returns of general training if human capital depreciates over time. Analyzing the firm's choice of the level of investment and the sharing-rule, it is shown that in spite of cost-sharing there will be an inefficient provision of general training: firms will economize on training in order to reduce workers' expected gain from quitting. If training is both general and firm-specific, overinvestment in firm-specific training will result.<br>Series: Department of Economics Working Paper S

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22

Tamai, Satoshi. "Sustainability of Canada's forest sector, estimating economic depreciation of Canada's timber resources." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2000. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape3/PQDD_0013/MQ59885.pdf.

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23

Yusof, Aminah Md. "Modelling the impact of depreciation : a hedonic analysis of offices in the city of Kuala Lumpur, Malaysia." Thesis, University of Aberdeen, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.287714.

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This research examines description in the office sector with particular reference to the city of Kuala Lumpur. Depreciation is typically considered implicitly in appraisal models. Furthermore, from the early 1990 until 1996, the impact of depreciation in the office market was largely hidden by high nominal growth in rents and capital values due to high inflation and high real growth. Improper analysis of depreciation may have potentially damaged property values and consequently mispriced the city's market. It is, therefore, important to analyse depreciation comprehensively to assess proper pri

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24

RUSBARSKY, MARK KEVIN. "THE CHANGES IN ECONOMIC INCENTIVES WHICH MOTIVATE DISCRETIONARY ACCOUNTING CHANGES: THE CASE OF THE SWITCH TO, AND THEN FROM, ACCELERATED DEPRECIATION (STRAIGHT-LINE, POSITIVE, AGENCY)." Diss., The University of Arizona, 1986. http://hdl.handle.net/10150/188162.

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This study extends previous work which attempted to describe why different managers use different accounting techniques (for financial reporting purposes only). The focus is accounting changes, specifically depreciation changes, both to and from accelerated methods. Seven hypotheses are proposed. Three of them predict a negative relationship between a manager's use of accelerated depreciation and (1) the firm's debt/equity ratio, (2) the existence of a bonus plan based on accounting income and (3) the potential impact of a depreciation change on earnings. These three hypotheses are referred t

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25

Tzovas, Christos. "Accounting policy decisions of industrial firms operating in Greece : the case of depreciation." Thesis, University of Dundee, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.429760.

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26

BELOUSOVA, IRINA. "The role of endogenous capital depreciation rate in Dynamic Stochastic General Equilibrium models." Doctoral thesis, Università Politecnica delle Marche, 2017. http://hdl.handle.net/11566/251113.

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L’obiettivo principale della tesi è quello di costruire e stimare un modello DSGE in cui si ipotizza un tasso di deprezzamento del capitale variabile nel tempo e si introduce come variable di controllo la manutenzione e riparazione dei beni e servizi. A tal fine viene definita esplicitamente una funzione di deprezzamento correlata positivamente con il tasso di utilizzo del capitale e negativamente con la manutenzione. Dalle condizioni di equilibrio del modello analitico ne deriva che il deprezzamento presenta un trend di crescita nel tempo il quale, in steady state, dipende dallo shock tecnolo

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27

Kåberg, Linda, and Cecilia Pettersson. "Komponentavskrivning – ett skenproblem? : En studie av de redovisningsmässiga effekterna." Thesis, Linköpings universitet, Företagsekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-110347.

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Problem: Från och med januari 2014 är det obligatoriskt för K3-redovisande företag att göra komponentavskrivning på sina anläggningstillgångar. Argumenten kring komponentavskrivningen går isär och frågan är om bristen på vägledning leder till oklar tillämpning och skillnader i redovisningen. Syfte: Uppsatsens syfte har en deskriptiv och normativ form varav det deskriptiva syftet ämnar skapa en bild av aktuella redovisningssituationer för att sedan ställa dem mot den normativa teorin. Referensram: Referensramen består av en allmän referensram där vi redogör för de grundläggande begrepp som berö

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Bosetti, Sophia, and Emilia Vall. "Alla goda ting är tre, eller? : En kvalitativ studie angående K3-regelverkets konsekvenser i och med komponentavskrivningar i bostadsrättsföreningar." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-56602.

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Syftet med denna uppsats är att identifiera vilka konsekvenser som uppstått i och med den praktiska implementeringen av komponentavskrivningarna i bostadsrättsföreningar. För att uppnå studiens syfte har vi utgått från en kvalitativ metod med en abduktiv ansats. Insamlingen av empirin har skett genom semistrukturerade individuella intervjuer från sex stycken ekonomer inom förvaltningsbranchen. Detta material har sedan analyserats med hjälp av teori för att slutligen uppfylla syftet. Vår slutsats är att K3-regelverket medför brister i redovisningen i Bostadsrättsföreningar och att ett nytt rege

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Berková, Kateřina. "Odpisy v pojetí finančního a manažerského účetnictví a jejich vztah k dani z příjmů." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-9414.

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This diploma paper is extended from bachelor paper and the topic is based on the depreciation of long term property from financial and manager point of view and its connection to income tax. The diploma paper is focused on long term property as well as methods of depreciation. The better explanation is presented by examples and also by graphs. My attention was in area of tax income, deferred tax and accounting of grants too. The diploma paper describes connection of manager accounting to depreciation of long term property. The concrete depreciation system is worked up from materials of some un

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Yiu, Chung-yim. "The effects of age on housing prices in Hong Kong." Click to view the E-thesis via HKUTO, 2002. http://sunzi.lib.hku.hk/hkuto/record/B42576878.

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Petkova, Kunka, and Alfons J. Weichenrieder. "The Relevance of Depreciation Allowances as a Fiscal Policy Instrument: A Hybrid Approach to CCCTB?" WU Vienna University of Economics and Business, Universität Wien, 2018. http://epub.wu.ac.at/6536/1/SSRN%2Did3249512.pdf.

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A major goal of the EU Commission in the area of direct taxation is the introduction of a common consolidated corporate tax base (CCCTB) in Europe. While hardly discussed in the literature, such a system would limit national discretion over tax depreciation. In a sample of up to 47 countries, we find that the probability of a tax reform that improves the depreciation allowances increases, if the macroeconomic situation is weak. This suggests that changes in depreciation allowances are used as a fiscal instrument for stabilization. A common consolidated tax base deprives national governments fr

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Новіцька, В. Є. "Амортизація необоротних активів у системі сучасного обліку та контролю вітчизняних підприємств (на прикладі ТОВ «Алвас»)". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Novitska11.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні аспекти обліку амортизації необоротних активів в системі бухгалтерського обліку та оподаткуванні. Досліджуються економічна сутність амортизації, методи амортизації необоротних активів у межах міжнародного та національного регулювання, порядок формування в обліку та звітності інформації про амортизацію необоротних активів. Надається загальна економічна характеристика ТОВ «Алвас», розглядається документальне забезпечення амортизації необоротних активів на підприєм

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Axgart, Robert, and Adam Hellman. "Redovisningsval : en studie om faktorer som påverkar bostadsrättsföreningars val av regelverk." Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-12280.

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I början av 2014 infördes ett nytt regelverk för hur företag och ekonomiska föreningar ska avsluta sina räkenskapsår. Inte förrän media började rapportera om problemet tidigare i år har diskussionen satts igång och flera organisationer har gjort uttalande och förenklingar. De har visat sig vara svåra att tolka och implementera och för en del bostadsrättsföreningar kan tillämpningen vara ödesdiger. Valet står mellan två regelverk i det så kallade K-projektet.Syftet med studien är att utifrån bostadsrättsföreningarnas perspektiv utforska vilka faktorer som påverkar och hur de påverkas beroende a

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Axgart, Robert, and Adam Hellman. "Redovisningsval : en studie om faktorer som påverkar valet och dess konsekvenser." Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-12422.

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I början av 2014 infördes ett nytt regelverk för hur företag och ekonomiska föreningar ska avsluta sina räkenskapsår. Inte förrän media började rapportera om problemet tidigare i år har diskussionen satts igång och flera organisationer har gjort uttalande och förenklingar. De har visat sig vara svåra att tolka och implementera och för en del bostadsrättsföreningar kan tillämpningen vara ödesdiger. Valet står mellan två regelverk i det så kallade K-projektet. Syftet med studien är att utifrån bostadsrättsföreningarnas perspektiv utforska vilka faktorer som påverkar och hur de påverkas beroende

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Tilly, Marcus, and Axel Hellström. "Relevansen av icke likvidpåverkande poster i bostadsrättsföreningar : Enstudie av intressenternas användning av avskrivningar." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-555.

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Under år 2014 uppdagades det att bostadsrättsföreningar felaktigt tillämpade K-regelverkensavskrivningsmetoder. Praxis bland bostadsrättsföreningar var att tillämpa progressivavskrivningsmetod vilken inte var ämnad för byggnader enligt lagstiftningen.Bokföringsnämnden valde att förtydliga vilka avskrivningsmetoder som anses tillämpbara förbyggnader, följden blev att progressiv avskrivningsmetod inte längre ansågs vara tillämplig.Till följd av att metoden inte längre ansågs vara tillämpbar så planerar flertaletbostadsrättsföreningar att redovisa negativa resultat. Årsredovisningar som påverkas

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Pettersson, Robert, and Pavinee Disayabuttra. "Komponentavskrivning enligt K3 : En kvalitativ studie om tillämpning av komponentavskrivning i svenska fjärrvärmeföretag." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-32306.

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Purposes: The main purpose of the study is to gain understanding of how district heating companies divide their tangible assets into components. The second purpose is to explain how the district heating companies qualitatively processed the new component depreciation method and also be able to reflect what challenges the companies faced during implementation. Method: This study was based on qualitative telephone interviews and a document review of the companies' financial statements. Theory: The study is based on institutional theory, relevant scientific articles as well as laws and standards

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Miller, Karen C. "The impact of bonus depreciation on general aviation aircraft manufactured and sold in the United States /." Full text available from ProQuest UM Digital Dissertations, 2006. http://0-proquest.umi.com.umiss.lib.olemiss.edu/pqdweb?index=0&did=1331394641&SrchMode=1&sid=6&Fmt=2&VInst=PROD&VType=PQD&RQT=309&VName=PQD&TS=1218742692&clientId=22256.

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Campos, Ana Paula Lucena. "Fatores que influenciam a depreciaÃÃo de veÃculos." Universidade Federal do CearÃ, 2013. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=12975.

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nÃo hÃ<br>O trabalho tem como objetivo analisar o comportamento dos principais fatores que influenciam na depreciaÃÃo de veÃculos atravÃs da avaliaÃÃo do perfil dos automÃveis no cenÃrio atual, estimando o seu percentual de perda financeira e relacionando com as variÃveis existentes a fim de determinar as caracterÃsticas do comportamento depreciativo. A pesquisa utilizada Ã quantitativa e atravÃs dela busca-se aprofundar o tema abordado tornando-o mais claro e construindo questÃes importantes para a conduÃÃo da pesquisa. Deste modo, atravÃs do mÃtodo economÃtrico, foram levantados valores de v

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Aslan, Sandra, and Jacqueline Issa. "Komponentavskrivning : Övergången till komponentmetoden för kommunala fastighetsbolag." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-31451.

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Frågeställningar: Har införandet av komponentmetoden medfört skillnader i avskrivningar? Har implementeringen av komponentmetoden haft någon effekt på rörelseresultatet? Syfte: Syftet med denna studie är att undersöka och beskriva förändringar i avskrivningar efter övergången till komponentmetoden. Vidare är syftet att undersöka om det skett effekter på bolagens rörelseresultat i samband med övergången till komponentavskrivning och K3. Metod: Denna studie tillämpar en kvantitativ undersökningsmetod där en granskning av siffror från avskrivningar i bolagens årsredovisningar har skett. Det stati

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Осокіна, Ю. О. "Організація обліку, аналізу і аудиту нарахування амортизації основних засобів". Master's thesis, Сумський державний університет, 2019. http://essuir.sumdu.edu.ua/handle/123456789/76740.

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Мета роботи є дослідження та обґрунтування теоретичних і практичних питань щодо організації обліку і аудиту нарахування амортизації основних засобів, а також розробка можливих шляхів їх удосконалення.<br>The purpose of the work is to research and substantiate theoretical and practical issues related to the organization of accounting and audit of depreciation of fixed assets, as well as to develop possible ways to improve them

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Muzulu, Joseph. "Real exchange rate depreciation and structural adjustment : the case of the manufacturing sector in Zimbabwe (1980-1991)." Thesis, University of Sussex, 1993. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.336181.

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Wyckman, Oscar, and Funke Lina Eriksson. "Är progressiva avskrivningar en förutsättning för nyproduktion? : En studie av effekterna vid en övergång till raka avskrivningar för bostadsrättsföreningar." Thesis, Linköpings universitet, Nationalekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-108354.

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Bakgrund: Den senaste tiden har en debatt blossat upp i media om huruvida det är rimligt att bostadsrättsföreningar får tillämpa progressiva avskrivningar och om raka avskrivningar är ett bättre alternativ. Bokföringsnämnden beslöt under våren år 2014 att progressiva avskrivningar inte är en tillämplig avskrivningsmetod för byggnader. I media har många uttalat sig om vad detta kommer få för effekt på marknaden för bostadsrätter, men det har ännu inte utretts ur ett vetenskapligt perspektiv. Syfte: Uppsatsen syftar till att bidra med detta vetenskapliga perspektiv genom att analysera huruvida p

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Скорба, Олег Анатолійович, Олег Анатольевич Скорба та Oleg Anatoliiovych Skorba. "Деякі методологічні аспекти щодо визначення сутності амортизації та зносу основних засобів". Thesis, Наука і студія, 2012. http://essuir.sumdu.edu.ua/handle/123456789/63114.

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Дослідження теоретичних положень і практичних аспектів організації обліку основних засобів, дозволили встановити ряд нерозв’язаних проблем, які гальмують процес управління виробництвом і зменшують ефективність експлуатації основних засобів, а саме: відсутність порядку і методики обліку морального зносу в нормах амортизації, нарахування амортизації основних засобів, що знаходяться на консервації, правильність визначення оптимального амортизаційного періоду, вибір найкращого методу нарахування амортизації, облік формування джерел фінансування капітальних вкладень тощо.

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Vláčilová, Lenka. "Účetní a daňové odpisy dlouhodobého hmotného a nehmotného majetku." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15368.

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Thesis summarizes globally the issue of the accounting depreciation and the tax depreciation of tangible and intangible fixed assets in the Czech Republic. The different meaning of the accounting depreciation or the tax depreciation for the accounting entity is pointed out, the impact of the selected method of depreciation on the profit/tax base is discussed as well as the following issue of the deferred tax. Additionally, the different interpretation of some area of the accounting depreciation of the International Financial Reporting Standards is compared with the point of view of the Czech l

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Simic, Misic Milica. "Crossing a threshold: using the SOLO taxonomy and exemplars to facilitate students' conceptual understanding of depreciation in introductory accounting." Thesis, The University of Sydney, 2015. http://hdl.handle.net/2123/13838.

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Conceptual understanding is a fundamental aim of higher education. Persistent calls for reforms to accounting education and research evidence indicate that this is not being demonstrated. The broad aim of this thesis was to investigate ways to support educators to facilitate students' conceptual understanding of accounting. Insights from five dominant higher educational theories, frameworks and models, namely, the threshold concepts framework, students’ approaches to learning theory, the constructive alignment model, a standards model of assessment and the SOLO Taxonomy, informed the design of

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Karpava, Marharyta. "Determinants of forex market movements during the European sovereign debt crisis: The role of credit rating agencies." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Economics, Finance and Statistics, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-18398.

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The purpose of this thesis is to identify key factors underlying exchange rate developments during the European sovereign debt crisis by examining the impact of credit rating news, published by the three leading credit rating agencies, on conditional returns and volatility of EUR/USD (direct quotation) exchange rate. Empirical results highlight the importance of interest rate differential and volatility index of options exchange in explaining EUR/USD exchange rate volatilities. Downgrade announcements by Standard & Poor’s as well as watch revisions by Fitch Ratings had a detrimental impact

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Telles, Samantha Valentim. "Divulgação da informação contábil sobre depreciação: o antes e o depois da adoção das IFRS." Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-13032014-174332/.

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Dada sua origem no code law, a Contabilidade brasileira era baseada em regras e muito influenciada pelas normas fiscais. Com a adoção das IFRS, esperava-se que essa Contabilidade se aproximasse mais da essência econômica. Contudo, é possível encontrar estudos que apontam para o fato de existirem evidências da permanência da utilização de certos aspectos da Contabilidade anterior. Ao mesmo tempo, com a adoção das normas internacionais, a depreciação acabou ganhando uma importância maior devido ao fato de que agora as empresas têm maior liberdade para definir seus valores. Dessa forma, o princip

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Spence, Cecilia. "The regulation of energy utilities based on depreciated optimised replacement cost (DORC), valuation of assets." Department of Accounting and Finance - Faculty of Commerce, 2004. http://ro.uow.edu.au/theses/216.

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This study was prompted by the 1988 introduction by the Commonwealth Government, and later on by both Federal and State regulators, of a philosophy of wanting to achieve a target rate of return within the public sector to emulate private sector efficiency. At the core of the reforms was the adoption of replacement values for assets. This resulted in inflated prices to the users of public services and regulated monopoly assets such as energy utilities, while asset owners enjoyed windfall gains. In developing a form of regulation for natural monopolies the regulators initially looked to Accounti

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Боронос, Вікторія Георгіївна, Виктория Георгиевна Боронос, Viktoriia Heorhiivna Boronos та Т. І. Дмитренко. "Нарахування амортизації основних засобів". Thesis, Видавництво СумДУ, 2010. http://essuir.sumdu.edu.ua/handle/123456789/15563.

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Andresová, Marie. "Dopad daňové reformy 2008 na pořizování investic." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15652.

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