Academic literature on the topic 'Inventories and Tangible Fixed Assets'

Morozova, Tat'yana, and Viktoriya Malickaya. International Financial Reporting Standards: tangible and intangible assets. Application practice. INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1836225.

Board, Accounting Standards. Tangible fixed assets. Accounting Standards Board, 1999.

Board, Accounting Standards. Impairment of tangible fixed assets. Accounting Standards Board, 1996.

Board, Accounting Standards. Measurement of tangible fixed assets. Accounting Standards Board, 1997.

King, Hannah. Tangible fixed assets: A commentary on FRS 15. Gee, 1999.

Ernst &. Young. Tangible fixed assets: A guide to FRS 15. Ernst & Young, 1999.

Board, Accounting Standards. Amendment to FRS 15 'Tangible Fixed Assets' and FRS 10 'Goodwill and Intangible Assets': Interest methods of depreciation. Accounting Standards Board, 2000.

Whittington, Ray. Wiley CPA examination review: 2004-2005. 3rd ed. J. Wiley, 2004.

Aineellisten varojen luokitukset: Kiinteä pääoma, varastovarat, muut aineelliset varat = Klassificeringar av materiella tillgångar : fast kapital, lagerkapital, övriga materiella tillgångar = Classifications of tangible assets : fixed capital, inventories, other tangible assets. Tilastokeskus, 1985.

Measurement of tangible fixed assets. Accounting Standards Board, 1996.

Dvořák, Martin, and Lukáš Poutník. "The Comparative Analysis of CAS and IPSAS Requirements on Tangible Fixed Assets." In New Trends in Finance and Accounting. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-49559-0_46.

Smithers, Andrew. "Land, Inventories, and Trade Credit." In The Economics of the Stock Market. Oxford University Press, 2022. http://dx.doi.org/10.1093/oso/9780192847096.003.0020.

Edwards, John Richard. "Tangible Fixed Assets." In A History of Corporate Financial Reporting in Britain. Routledge, 2018. http://dx.doi.org/10.4324/9781315148441-14.

"Property, Plant and Equipment: Fixed Assets, Long-Lived Assets, Tangible Assets." In Accounting and Finance Policies and Procedures. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119205524.ch29.

Barth, J. E. (Joe). "Optimisation of Wine and Spirit Inventory Assets in Fine Dining Restaurants." In Handbook of Research on Holistic Optimization Techniques in the Hospitality, Tourism, and Travel Industry. IGI Global, 2017. http://dx.doi.org/10.4018/978-1-5225-1054-3.ch017.

Shakya, Sid, Anne Liret, and Gilbert Owusu. "Leveraging AI for asset and inventory optimisation." In Digital supply chain transformation: emerging technologies for sustainable growth. Cardiff University Press, 2022. http://dx.doi.org/10.18573/book8.c.

Antonelli, Cristiano. "Irreversibility, Innovation, and Technological Complementarities." In The Microeconomics of Technological Systems. Oxford University PressOxford, 2001. http://dx.doi.org/10.1093/oso/9780199245536.003.0002.

Bukvič, Vladimir, and Metka Tekavčič. "Impact of Corporate Investment on Business Performance: The Case of Slovenian Firms for the Period 2000–2017." In Six Sigma and Quality Management [Working Title]. IntechOpen, 2022. http://dx.doi.org/10.5772/intechopen.104994.

"suits of operations. The ordres were linked together either by double-entry or by the use of contra-accounts. The plan's double­ entry systems were as follows [CNOF, 1946]: Financial accounting Ordre 1 — Operating accounts (revenues and expenses) (accounting elements seen as causes) Ordre 2 — Balance sheet accounts (assets and liabilities) (effect of transactions on the company's position) Managerial accounting Ordre 3 — Cost accounts and sales accounts (transactions classified as to purpose) Ordre 4 — Imputation or contra-accounts Budgetary accounting Ordre 5 — Budgeted operations Ordre 6 — Budgeted liquidities Ordre 7 and 8 were left open, in case other accounting systems were developed in the future. Ordre 9 was devoted to commit­ ments and transitory accounts, such as purchases and sales in cash, and internal transfers. In financial statements, transitory ac­ counts were to be replaced by the ordre to which they were related (1 or 2), and commitments were to be listed at the end of the balance sheet. Each ordre was further divided into categories, each having its own specific meaning. For example, the categories found in ordre 1 were charges and revenues that are included in the gross profit margin, operating charges and revenues, investment-related charges and revenues, administrative charges, miscellaneous rev­ enues and financial charges. These categories were further grouped to provide the following summary accounts: the gross profit margin, results of operations, net revenue from investments, net administrative charges and financial charges. The classifica­ tion adopted in that ordre was based first on the economic func­ tion of the transactions and second on their nature. Another ex­ ample of the breakdown of an ordre into categories is provided by ordre 2. In the latter, assets were divided, according to their eco­ nomic function in the company and their degree of liquidity, into fixed assets, investments, short-term assets (inventories and short­ term investments), receivables and liquid assets (cash and cash equivalents). Ordre 3 and 4 were devoted to cost accounting, constituting a 287." In Accounting in France (RLE Accounting). Routledge, 2014. http://dx.doi.org/10.4324/9781315871042-44.

"sub-committee on the general chart of accounts and financial statements, headed by Lemoine and Pujol; and the sub-committee on cost accounting, headed by Martin [Brunet, 1951, p. 166]. The committee had to focus on accounting in industrial and commercial businesses as the starting point of what would ulti­ mately become a national rationalization of accounting. More, specifically, the accounting system chosen had to be simple, com­ plete and flexible enough to be applied to large companies as well as to the more numerous small and medium-sized companies. Finally, the orientation chosen by the plan’s designers was towards the determination of financial results for investors and creditors (particularly banks), and the determination of product costs for pricing purposes. Although finding a plan suitable for national accounting was not the primary goal of the committee, several measures were nonetheless adopted which stressed the economic orientation of the accounting reform. The economic concerns of the designers were reflected in the following features of the plan: 1. Classification of companies’ assets according to their eco­ nomic function or location; 2. In the balance sheet, grouping of accounts into classes that reflected the accounts’ economic function: permanent capi­ tal, long-term assets, inventories, third-party accounts and financial accounts; 3. The classification of expenses by type, which provided the necessary elements for the study of the economic situation at the company, industry and national levels; 4. The production of information on company operations to complete the financial statements, such as endorsements and commitments, or to facilitate the analysis of certain elements of the balance sheet (depreciation, fixed assets, provisions). Contents o f the 1947 Plan The plan constituted a complete set of accounting procedures, including [Veyrenc, 1950?; Retail, 1951]: 1. A definition of financial and cost accounting; 2. A chart of accounts (see Appendix) and related terminol­ ogy; 3. A list of the accounts and how they interact; 4. General rules for the application of the plan; 5. Valuation rules for assets; 6. Rules for determining depreciation and provisions;." In Accounting in France (RLE Accounting). Routledge, 2014. http://dx.doi.org/10.4324/9781315871042-46.

Meiryani, Chelsea Joscelind, Andreas Chang, and Dedeh Maryani. "Operational Audits of Inventories and Fixed Assets." In International Conference on Recent Innovations. SCITEPRESS - Science and Technology Publications, 2021. http://dx.doi.org/10.5220/0011242600003376.

Almeida, Patrícia, and Rui Bertuzi. "Subsequent Measurement of Tangible Fixed Assets: Past, Present and Future." In 2023 18th Iberian Conference on Information Systems and Technologies (CISTI). IEEE, 2023. http://dx.doi.org/10.23919/cisti58278.2023.10211380.

Lupu, Mihaela, and Elena Petreanu. "Particularities of internal control testing in the audit of tangible assets." In International student scientific conference, ISSC 2025 "Challenges of accounting for young researchers", 9th Edition. Academy of Economic Studies, 2025. https://doi.org/10.53486/issc2025.18.

Sunarya, Muhammad, Phaureula Wulandari, and Dita Fadila. "Applying Program Management for Tangible Fixed Assets Using PHP at Banjarmasin Regional Finance, Revenue & Assets Office (BPKPAD)." In Proceedings of the 2nd Lekantara Annual Conference on Public Administration, Literature, Social Sciences, Humanities, and Education, LePALISSHE 2022, 29 October 2022, Malang, East Java, Indonesia. EAI, 2023. http://dx.doi.org/10.4108/eai.29-10-2022.2334006.

Terzieva, Angelina. "Research of the investment activity in the enterprises of the manufacturing of textile clothing sector." In Industrial Growth Conference 2024. Az-buki National Publishing House, 2025. https://doi.org/10.53656/igc-2024.21.