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Journal articles on the topic 'Inventories and Tangible Fixed Assets'

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Published: 8 September 2021
Last updated: 29 July 2025

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1

Kurtlar, Murat. "Unveiling the Effects of Key Audit Matters on Stock Market Indicators: The Effectiveness of PCA and Curvilinear Regression." Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi 20, no. 1 (2024): 237–54. https://doi.org/10.17153/oguiibf.1548722.

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This study examines the effects of key audit matters on the stock market performance of 95 companies traded on Borsa Istanbul. Key audit matters such as Tangible Fixed Assets, Intangible Fixed Assets, Inventories, Revenue, Trade Receivables, Trade Payables and Cash are associated with the price-earnings ratio, market value/book value ratio and earnings per share. Due to the high correlation between key audit matters, dimensionality reduction has been performed using PCA. As a result of linear and curvilinear regression analyses, it has been determined that the curvilinear model provided higher
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2

DRUZHILOVSKAYA, Tat'yana Yu. "Accounting for non-financial tangible assets: Convergence with IFRS, achievements, challenges, prospects." International Accounting 22 (February 12, 2021): 142–65. http://dx.doi.org/10.24891/ia.24.2.142.

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Subject. This article discusses the problems of accounting for non-financial tangible assets associated with the introduction of new FSBU (Russian Federal Accounting Standards) for commercial organizations and non-profit organizations outside the public sector. Objectives. The article aims to study and systematize the impact of the new FSBU regulations on the accounting for non-financial tangible assets, justify the convergence of this accounting with IFRS regulations, identify problems, and justify the prospects for their solution. Methods. For the study, I used the methods of critical analys
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3

Zamkova, Iryna, Valentyn Smutok, Oleksandr Verkhovodov, Serhiy Babyuk, and Olexandr Zdir. "Accounting for property of military units of the Armed Forces of Ukraine in a special period." Market Relations Development in Ukraine 238, no. 12(271--83) (2025): 134–40. https://doi.org/10.5281/zenodo.15039206.

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Relevance of the research topic. The article considers key aspects of the classification andaccounting of property in military units of the Armed Forces of Ukraine in a special period.Statement of the problem. The main goal of providing servicemen of the Armed Forces of Ukrainewith property in a special period is to create conditions that contribute to the effective performanceof combat missions and other wartime functions, as well as increase the combat capability of militaryunits. This goal can be achieved by fulfilling an important task facing the financial and economic serviceof any milita
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4

Bužinskienė, Rita, and Marytė Montrimienė. "Methodology of Accounting for the Acquisition of Fixed Tangible Assets." Applied Scientific Research 2, no. 2 (2023): 73–86. http://dx.doi.org/10.56131/tmt.2023.2.2.170.

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The article analyses the concept of fixed tangible assets and the process of accounting methodology. The main issues of accounting for fixed tangible assets are examined: methods of acquiring assets, initial recognition of assets, their assignment to an asset group, subsequent revaluation, and depreciation. The direct and indirect costs constituting the cost price of acquisition and production of fixed tangible assets are shown in detail. The results of the analysis revealed that the accounting of fixed tangible assets in the company complies with the provisions of the 12 Lithuanian financial
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Mulyani Mulyani. "Perlakuan Akuntansi Aktiva Tetap dan Penyajiannya dalam Laporan Keuangan Pada Toko Myhijab Cimahi." Jurnal Mutiara Ilmu Akuntansi 2, no. 1 (2024): 404–15. http://dx.doi.org/10.55606/jumia.v2i1.3348.

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The purpose of this study is to determine the accounting treatment of tangible fixed assets and how they are presented in the financial statements of the Myhijab store, Accounting Treatment of tangible fixed assets and how they are presented in the financial statements in accordance with PSAK no. 16, and the impact of the implementation of PSAK no. 16 on the acquisition of profit and loss of the Myhijab store. The study was conducted using a quantitative descriptive method. Data collection techniques using interviews and documentation, then quantitative descriptive analysis was carried out. Th
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Floștoiu, Sebastian, and Marius Milandru. "Evaluation of Tangible Fixed Assets." International conference KNOWLEDGE-BASED ORGANIZATION 26, no. 2 (2020): 31–36. http://dx.doi.org/10.2478/kbo-2020-0049.

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AbstractThe notion of tangible fixed assets can be interpreted as the heart, center or engine of an enterprise because it is expected to give rise to future economic benefits, namely, to contribute, both directly and indirectly, to the realization of the cash flows of investment activity. The importance of these fixed assets is clear from the fact that no company will be able to carry on its activity if it does not have tangible fixed assets in its assets, regardless of how they are purchased, for example: by acquisition, by building in its own right or by donation. The purpose of this article
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7

Matei, Nicoleta Cristina, Marin Ţole, and Mihaela Andreea Stroe. "THE IMPORTANCE OF TANGIBLE FIXED-ASSETS REVALUATION: A COMPARISON BETWEEN ROMANIAN ACCOUNTING REGULATIONS AND THE IPSAS 17 ‘PROPERTY, PLANT AND EQUIPMENT’." CBU International Conference Proceedings 5 (September 23, 2017): 314–19. http://dx.doi.org/10.12955/cbup.v5.944.

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The purpose of a tangible fixed-assets revaluation is to establish true values for assets and a genuine picture of the financial position and the result of public institutions. This article presents the legislation needed to implement international provisions regarding the accounting system of public institutions, especially those concerning the revaluation of tangible fixed assets. It contains a comparison between the national regulations and guidelines of the International Public Sector Accounting Standard for tangible fixed assets. It highlights the convergences and divergences regarding th
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8

Pereira, Adalmiro Andrade. "NCP 5 – Tangible Fixed Assets." Advances in Social Sciences Research Journal 8, no. 9 (2021): 133–44. http://dx.doi.org/10.14738/assrj.89.10802.

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2015 saw an important step in the accounting reform in Portugal. On September 11, 2015, the Accounting Standardization System for Public Administrations (SNC-AP) was approved through Decree-Law No. 192/2015, which revokes the Official Public Accounting Plan (POCP) and establishes an accounting standard aligned with international accounting standards.
 The development of this work is based on content analysis focused on Public Accounting Standard 5, NCP 5, which was broken down into the respective chapters of the regulations.
 In this way, to reach the objective of the study, work was
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9

DRUZHILOVSKAYA, Tat'yana Yu. "Assessing innovations in inventory and fixed-asset accounting: Controversial issues and prospects for their solution." International Accounting 27, no. 8 (2024): 878–97. http://dx.doi.org/10.24891/ia.27.8.878.

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Subject. This article focuses on the issues associated with innovations in the regulation of accounting for inventories and fixed assets. Objectives. The article aims to identify the prospects for solving problematic issues of statutory regulation of accounting for inventories and fixed assets. Methods. For the study, I used critical analysis, synthesis, comparison, observation, and the method of analogy. Results. The article identifies the positive and controversial aspects of the innovations of Federal Accounting Standards (FSBU) 5/2019, (FSBU) 6/2020 and (FSBU) 26/2020 in relation to the va
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10

Molia, Andini. "Implementation of Tangible Fixed Assets Recording in the Company." Best Journal of Administration and Management 1, no. 2 (2022): 89–93. http://dx.doi.org/10.56403/bejam.v1i2.63.

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Basically a company is always trying to achieve the goals of the establishment of the company. Various kinds of supporting tools are sought so that these goals can be achieved. One of them is the existence of tangible fixed assets that function to facilitate company activities. Correct recording in buying tangible fixed assets aims to provide information in the future. Likewise depreciation, if the depreciation method and calculations are applied consistently it will be very easy to trace the accumulated depreciation. This study aims to determine the recording of tangible fixed assets, then to
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11

Fony, Nonita. "Application of Tangible Fixed Assets Recording on CV Andilia Jovito." Lead Journal of Economy and Administration 1, no. 2 (2022): 53–57. http://dx.doi.org/10.56403/lejea.v1i2.58.

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Basically a company is always trying to achieve the goals of the establishment of the company. Various kinds of supporting tools are sought so that these goals can be achieved. One of them is the existence of tangible fixed assets that function to facilitate company activities. Correct recording in buying tangible fixed assets aims to provide information in the future. Likewise depreciation, if the depreciation method and calculations are applied consistently it will be very easy to trace the accumulated depreciation. This study aims to determine the recording of tangible fixed assets, then to
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12

Nurkurniana, Nurkurniana. "ANALISIS PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NOMOR 16 TAHUN 2011 TERHADAP AKUNTANSI AKTIVA TETAP BERWUJUD PADA BADAN PENYELENGGARA JAMINAN SOSIAL (BPJS) KESEHATAN CABANG WATAMPONE." AJAR 2, no. 02 (2019): 96–120. http://dx.doi.org/10.35129/ajar.v2i02.83.

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This research is motivated by the fact that BPJS Health has business activities implementing social security. Each part of this organization takes an important part in presenting services to clients, so that many use fixed assets in their operations. The acquisition of fixed assets requires significant investment, good asset management, and reliable procedural implementation in accordance with the provisions of PSAK Number 16 of 2011 which regulates the accounting treatment of fixed assets. For this reason, it is necessary to know how the accounting treatment for tangible fixed assets at the B
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13

Pavelko, Olha, Maryna Myronets, and Oleksandra Polishchuk. "THEORETICAL AND METHODICAL ASPECTS OF THE ACCOUNTING ORGANIZATION OF NON-CURRENT TANGIBLE ASSETS AS AN IMPORTANT COMPONENT OF ENTREPRENEURIAL POTENTIAL." Bulletin National University of Water and Environmental Engineering 1, no. 101 (2023): 116–33. http://dx.doi.org/10.31713/ve1202311.

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The characteristic features of the accounting organization of individual components of non-current tangible assets, in particular fixed assets, are examined in the article. The main directions of their accounting organization are analyzed, starting with the formation of accounting nomenclature and ending with the display of information about fixed assets in financial statements. Typical forms of primary documents reflecting information on the receipt, transfer and disposal of fixed assets are considered. The key elements of the accounting policy of enterprises in terms of accounting organizati
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14

Putri Dwi Ariska and Dwi Ermayanti Susilo. "The Pengaruh Profitability Dan Fixed Tangible Assets Terhadap Leverage Pada Perusahaan Manufaktur 2018-2020." ARBITRASE: Journal of Economics and Accounting 3, no. 2 (2022): 265–71. http://dx.doi.org/10.47065/arbitrase.v3i2.502.

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In determining leverage, there are several factors considered by companies in general, including profitability and fixed tangible assets. Profitability is the profit earned by the company in a certain period. Fixed tangible assets are assets that are owned and used to operate and have future benefits for more than one budget period and are not intended for sale. This study aims to determine the effect of profitability and fixed tangible assets on leverage in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. This study uses quantitative methods, name
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15

Rosita, Alma, and Han Tantri Hardini. "Pengembangan Website Pembelajaran Materi Aset Tetap Berwujud Dengan Memanfaatkan Google Sites." Jurnal Pendidikan Akuntansi (JPAK) 10, no. 1 (2022): 1–16. http://dx.doi.org/10.26740/jpak.v10n1.p1-16.

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Distance learning activities are considered less effective due to the limited ability to manage and utilize existing technology. Learning tends to use Power Point Slides which makes it difficult for students to understand the material of tangible fixed assets so that learning media for tangible fixed assets is needed that is effective and easy to understand. This study aims to produce a tangible fixed asset learning website and determine the feasibility of a tangible fixed asset material learning website and determine student responses to a tangible fixed asset material learning website. The t
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16

Andrejovská, Alena, Ján Buleca, and Veronika Puliková. "Capital taxation efficiency of agricultural businesses in the Slovak Republic." Potravinarstvo Slovak Journal of Food Sciences 13, no. 1 (2019): 572–80. http://dx.doi.org/10.5219/1135.

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Effective tax rates are presented by indicators of the actual corporate tax burden, which take into account the impact of all the elements listed in the legislation. The submitted contribution explores the issue of effective taxation through effective average tax rates (EATRs) focusing on agricultural production enterprises. The analysis assessed the effect of changing the statutory tax rate (and other taxes and factors) on changing the effective average rate of capital. Taxation efficiency was monitored for selected intangible and tangible assets for 2004 and 2018. Analysis indicated a deprec
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17

Chereshnevyi, Oleksandr. "IMPROVEMENT OF CLASSIFICATION OF NON-CURRENT TANGIBLE ASSETS IN BUDGET INSTITUTIONS OF UKRAINE." ScienceRise, no. 1 (February 27, 2021): 62–68. http://dx.doi.org/10.21303/2313-8416.2021.001666.

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The object of research: This article explores the necessary ways to improve the classification of non-current tangible assets on the example of non-current tangible assets for special purposes.
 Solved problem: bringing the classification of non-current tangible assets to the accounting needs of the institution will improve the structure, quality of accounting information reflected in the accounting registers and allow the application of uniform methodological provisions of accounting to such tangible assets.
 Investigated problem: structuring the classification features of non-curre
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18

Chereshnevyi, Oleksandr. "IMPROVEMENT OF CLASSIFICATION OF NON-CURRENT TANGIBLE ASSETS IN BUDGET INSTITUTIONS OF UKRAINE." ScienceRise, no. 1 (February 27, 2021): 62–68. https://doi.org/10.21303/2313-8416.2021.001666.

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The object of research: This article explores the necessary ways to improve the classification of non-current tangible assets on the example of non-current tangible assets for special purposes. Solved problem: bringing the classification of non-current tangible assets to the accounting needs of the institution will improve the structure, quality of accounting information reflected in the accounting registers and allow the application of uniform methodological provisions of accounting to such tangible assets. Investigated problem: structuring the classification features of non-current tangible
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19

Bašić, Maja. "Internationalisation-Localisation Debate in Case of Croatian Exporters’ Intangible-Tangible Asset Investment." South East European Journal of Economics and Business 17, no. 1 (2022): 68–78. http://dx.doi.org/10.2478/jeb-2022-0005.

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Abstract This study analyses the role of investment in intangible and tangible fixed assets on firm internationalisation pace. Financial microdata of the largest 300 Croatian exporters for the period 2006-2015 were examined by system dynamic panel GMM. Results illustrate that investments in intangible assets significantly and positively increase export growth but not domestic revenue growth. The study also analysed differences in internationalisation and localisation growth depending on investments in intangible and tangible fixed assets. Investments in intangible assets positively affect firm
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20

Степаненко, О.І. "Необоротні матеріальні активи в амортизаційній політиці підприємства". Науковий погляд: економіка та управління, № 1(67) (7 червня 2020): 186–92. https://doi.org/10.32836/2521-666X/2020-67-30.

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An important factor affecting the performance of an enterprise is the efficient operation and use of non-current assets. Without them it is impossible to imagine the processes of production, performance of works and provision of services. The basis of strategic decision-making in business management is a sound construction of depreciation policy for fixed assets. It should be formed on the basis of the method of collecting and processing accounting information. The efficiency of the use of fixed assets and other non-current tangible assets in the economic activity of the enterprise depends on
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21

Isbul Waton, Nelsi Adryana, and Ratih Kusumastuti. "Pengenalan Akuntansi Aset Tetap Berwujud Stright Line Method." Trending: Jurnal Manajemen dan Ekonomi 1, no. 3 (2023): 119–31. http://dx.doi.org/10.30640/trending.v1i3.1131.

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Tangible fixed assets are one of the important factors that determine the smooth running of a company, especially industrial companies. Without fixed assets, the industry cannot carry out its main activities. Talking about fixed assets cannot be separated from acquisition costs, depreciation and accumulated depreciation. Capital assets wear out occasionally due to normal use. This normal wear and tear must be amortized or financed over the life of the asset. It is not uncommon for unexpected damage to property, plant and equipment to occur as a result of natural disasters. such as floods and f
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22

Zdeněk, Radek, and Jana Lososová. "Investments of Czech farms located in less favoured areas after EU accession." Agricultural Economics (Zemědělská ekonomika) 66, No. 2 (2020): 55–64. http://dx.doi.org/10.17221/212/2019-agricecon.

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This paper investigates the development and structure of the fixed assets of Czech farms and their investment behaviour. We use data from a long-term (2003–2016) survey of farms and categorise farms into three groups according to their share of agricultural land in less favoured areas. The development of tangible fixed assets and their structural development points to the importance of investments to agricultural holdings. Above all, there is an extensive trend of investing in the land, but purchases of land are likely to affect the growth of the relative age of tangible fixed assets, especial
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23

Tamulevičienė, Daiva, and Jonas Mackevičius. "Methodology of complex analysis of tangible fixed assets." Entrepreneurship and Sustainability Issues 7, no. 2 (2019): 1341–52. http://dx.doi.org/10.9770/jesi.2019.7.2(38).

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Ismukhambetova, Z. N. "IMPAIRMENT/REVERSION OF NON-FINANCIAL ASSETS FOR THE PURPOSE OF ACCOUNTING AND TAX ACCOUNTING." Statistika, učet i audit 86, no. 3 (2022): 50–57. http://dx.doi.org/10.51579/1563-2415.2022-3.06.

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Identification of impairment and recovery of impairment losses of nonfinancial assets, in particular, inventories, long-term assets held for sale, fixed assets is one of the topical issues of financial and tax accounting. Today, most organizations have an overestimation of the value of assets and a real reflection of the value of assets in terms of their impairment is required.
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Pietrzak, Michał. "Inwestycje w majątek trwały a wyniki ekonomiczno-finansowe spółdzielni mleczarskich." Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, no. 106 (June 20, 2014): 97–110. http://dx.doi.org/10.22630/eiogz.2014.106.18.

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Even in the knowledge-based economy era tangible assets still matters. It is because the value of intangible assets steams from the combined bundle of both tangible and intangible resources. Therefore it is important issue to assess how investments in fixed assets are connected with business performance. This problem seems to be particularly interesting in the case of Polish dairy industry. It is important part of European and Polish agribusiness system. During transition in Poland a lot of investments in dairy industry were already done. There is substantial overcapacity noticed in this secto
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Sotnikova, L. V. "Features of the assessment of tangible assets extracted from retired items of fixed assets." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 6 (June 1, 2021): 6–24. http://dx.doi.org/10.33920/med-17-2106-01.

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The article considers the features of the assessment of material and production stocks extracted from retired items of fixed assets, which, in accordance with FSB 5/2019, which entered into force on January 1, 2021, and PBU 16/02, updated in 2019, are evaluated in different ways, depending on the purpose — to use them in the reporting organization or to sell them to the side. The article presents examples of the assessment and accounting of the material values extracted from the objects of fixed assets, depending on the ratio and value of the residual value of the disposed objects of fixed ass
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27

Nicoară, Mihaela. "The Reevaluation of Tangible Fixed – Accounting and Tax Implications." International conference KNOWLEDGE-BASED ORGANIZATION 26, no. 2 (2020): 63–70. http://dx.doi.org/10.2478/kbo-2020-0054.

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AbstractThe revaluation of the assets represents the economic operation as a result of which the carrying amount of the assets is correlated with their current value, thus ensuring relevant data registration in annual financial statements and, through this, more accurate information of accounting data users. The evaluations made during the reorganization of enterprises (fusions, divisions) don’t form a revaluation, these evaluations aiming the determination of the exchange ratio of all the balance sheet elements. Exceptions are the cases where the date of the financial statement that underlies
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28

Pranoto, Heri Toni Hendro, and Abdurrahman Saleh Bin Agil. "PERLAKUAN AKUNTANSI ATAS PENYUSUTAN ASET TETAP DALAM PENYAJIANNYA PADA LAPORAN KEUANGAN (Studi Kasus pada PT. Karya Lestari di Sidoarjo)." EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan 7, no. 2 (2020): 76–89. http://dx.doi.org/10.30640/ekonomika45.v8i1.183.

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Fixed assets are long-term assets or assets that are relatively permanent. They are tangible assets because they are physically visible. The purpose of this study is to determine which method of depreciation of fixed assets is more appropriate for PT. Karya Jaya Lestari Sidoarjo. The method used in this research is descriptive qualitative method. The results of this study indicate that the companies concerned have not implemented a depreciation method in accordance with the type of business of the company concerned. Therefore, this study provides suggestions and reconstructs the depreciation o
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Vetty Stevany. "Perolehan, Penyusutan, dan Penyajian Aset Tetap Berwujud dalam Laporan Keuangan pada PT Buana Internusa Logistik." Akuntansi 1, no. 2 (2022): 105–12. https://doi.org/10.55606/akuntansi.v1i2.2390.

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This study aims to analyze the acquisition, depreciation, and presentation of tangible fixed assets in the financial statements of PT Buana Internusa Logistik. The acquisition of fixed assets, including purchases, grants, and asset construction, as well as the company's depreciation practices, forms a critical part of financial reporting that impacts asset values and company profits. The research method employed is a descriptive approach with qualitative analysis, based on data collected through documentation studies of the company's financial statements. The findings indicate that PT Buana In
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Степаненко, О.І. "Товарні запаси як об'єкт обліку та управління: науково-практичний підхід". Цифрова економіка та економічна безпека, № 2(11) (7 березня 2024): 157–63. https://doi.org/10.32782/dees.11-24.

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Commodity stocks are a component of the assets of wholesale and retail trade enterprises. Their main property is belonging to working capital, the ability to quickly convert into cash. The article analyzes dissertations in which inventories were studied as a derivative of the category's "goods" and "inventories". In order to highlight the signs that reveal the economic nature of commodity stocks, their interpretation and approaches to understanding their essence were investigated. From the side of the economy, the management of commodity stocks is defined as: a set of consumer goods; from acco
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Thu Huyen, Le Thi. "The factors affecting the profitability of listed companies on the Vietnamese stock market." International Journal of Advanced Multidisciplinary Research and Studies 5, no. 2 (2025): 1608–13. https://doi.org/10.62225/2583049x.2025.5.2.4030.

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This study aims to investigate the factors affecting the profitability of companies listed on the Vietnamese stock market. Using panel data from 420 listed firms over the period 2014–2022, the research employs fixed effects regression models with robust standard errors to address issues of autocorrelation and heteroskedasticity. Profitability is measured by return on assets (ROA), while the independent variables include firm size, revenue growth, tangible fixed assets (PPE), and financial leverage (LEV). The empirical results show that revenue growth has a positive impact on profitability, whe
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Nurcholis, Mafvaza Fitria, and Yustina Triyani. "BEBERAPA FAKTOR YANG MEMPENGARUHI KEBIJAKAN UTANG." Jurnal Akuntansi 13, no. 1 (2024): 85–96. http://dx.doi.org/10.46806/ja.v13i1.1074.

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Leverage is an alternative source of financing from outside the company which can offer advantages and disadvantages for the company. The purpose of This research is to analyze the impact of independent variables such as profitability, fixed tangible assets, liquidity, company size, and opportunities growth on company leverage. Trade-off theory is used in research. This is to explain the condition of the company's overall capital structure using debt. Profitability is the ability of a company to do to generate profits over a certain period at the level of sales, assets, and share capital certa
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Elkemali, Taoufik. "Intangible and Tangible Investments and Future Earnings Volatility." Economies 12, no. 6 (2024): 132. http://dx.doi.org/10.3390/economies12060132.

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This study delves into the impact of intangible and tangible investments on future earnings volatility within the European financial market context. Drawing from International Accounting Standards (IAS) 16 and 38, we examine the intricate relationship between fixed assets, expenses, and the uncertainty surrounding forthcoming earnings. Our analysis reveals that intangible assets, often associated with heightened uncertainty and risk, contribute to increased earnings volatility compared to capital expenditures. Furthermore, we find that capitalizing intangible assets serves to alleviate uncerta
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Hnatiuk, Alla. "A New Look at the Classification of Non-current Tangible Assets During a Crisis." Modern Economics 25, no. 1 (2021): 46–51. http://dx.doi.org/10.31521/modecon.v25(2021)-07.

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Annotation. Introduction. Creation of an efficient property management system is one of the main problems for the enterprise management system. The effectiveness of such a system is directly determined by the quality of information used for management. Among the tasks, which an economic entity faces, a special place is occupied by the classification of objects of accounting. Financial and tax indicators depend on its solution at a particular enterprise. In order to properly organize the economic activity of an enterprise, it is needed to know what funds it has and in what these funds are inves
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Gunawan, Gunawan. "Pengaruh Karakteristik Perusahaan dan Kepemilikan terhadap Utang Perusahaan Real Estat yang Terdaftar di Bursa Efek Indonesia Periode 2008 - 2013." Jurnal Keuangan dan Perbankan 12, no. 2 (2017): 165. http://dx.doi.org/10.35384/jkp.v12i2.25.

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This research was aimed to elaborate the influences of corporate and ownership characteristics (as independent variabels) to its debt decision (as dependent variabel). Corporate characteristic was measured by its tangible assets, growth opportunity and RoI as profitability, whilst ownership characteristic was measured by its managerial ownership. Debt decision was measured by debt ratio between interest bearing notes to total assets. 32 listed real estat companies in Indonesia Stock Exchange were as its research’ sampling, especially which categorized in sub-sector property and real estat. Evi
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Anisyah Firda Yanti and Tituk Diah Widajantie. "Prosedur Pencatatan dan Perlakuan Aset Tetap Berwujud Yayasan XYZ Berdasarkan PSAK 16." Sustainable Business Accounting and Management Review 5, no. 2 (2023): 26–38. http://dx.doi.org/10.61656/sbamr.v5i2.72.

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Fixed assets such as land, vehicles, equipment, and machinery are essential components to support the company's operational activities. Sound recording and accounting treatment of fixed assets are needed to prepare relevant, comparable, and reliable financial reports. The purpose of this study was to find out whether the procedures for recording and treating fixed assets carried out by the Arif, Wahyudi & Lukman Accounting Services Office at the XYZ Foundation were following PSAK No. 16. Compliance is determined by comparing the provisions in PSAK No. 16 with the practice of recording and
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Svoboda, P. "Valuation of tangible fixed assets pursuant to the Czech accounting law and international accounting standards." Agricultural Economics (Zemědělská ekonomika) 53, No. 10 (2008): 466–74. http://dx.doi.org/10.17221/927-agricecon.

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The valuation of assets is a relatively challenging activity as well as a scientific discipline having an impact on the amount of the reported assets and economic result process. The report deals with the issue of valuation of the tangible fixed assets in the accounting entities compiling the financial statements pursuant to the Czech national legislation and in conformity with the requirements of the International Accounting Standards IAS/IFRS and US GAAP. The substantial differences in the definitions and valuation of the tangible fixed assets in these systems have been determined, indicatin
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Muscettola, Marco. "Effects of Fixed Capital Investments in current economic downturn." INTERNATIONAL JOURNAL OF MANAGEMENT & INFORMATION TECHNOLOGY 9, no. 3 (2014): 1671–82. http://dx.doi.org/10.24297/ijmit.v9i3.655.

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The aim of this paper is to verify both the impact and influences when investing in fixed assets on probability of default. Using data from an extensive sample of Italian firms (6,000 Italian SMEs), we find that fixed assets are negatively related to efficiency and this fact leads to a greater instability with the consequence of a direct impact on the risk of insolvency. A portrait of firms in 2011, after the flash-over of the current economic downturn, subdividing them in firms that made fixed capital investments in 2008, three years before, and the others, which had no plan to increase tangi
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Laoli, Yulifati, Rosmaida Tambun, and Dameria Naibaho. "Accounting Treatment of Fixed Assets Based on PSAK No. 16/2018 At Union Metal Industry Medan." Journal of Sosial Science 3, no. 3 (2022): 590–99. http://dx.doi.org/10.46799/jss.v3i3.349.

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Union Metalindo Jaya Medan is a company engaged in construction services for buildings, roads, parks, residential areas (real estate), and electrical installations or can also be declared a general contractor. To achieve the company’s goals that have been set, companies need various production factors to support and facilitate operational activities, namely fixed assets. This study aimed to determine whether the accounting treatment of fixed assets at Union Metalindo Jaya Medan followed the Statement of Financial Accounting Standards No. 16 of 2018. In writing this research, the nature of the
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Svoboda, Patrik. "Reporting of tangible fixed assets pursuant to the Czech accounting law and International Accounting Standards IAS/IFRS and US GAAP." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 55, no. 6 (2007): 255–64. http://dx.doi.org/10.11118/actaun200755060255.

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The valuation of assets is a relatively challenging activity as well as a scientific discipline having an impact on the amount of the reported assets and economic result process. The report deals with the issue of valuation of the tangible fixed assets in the accounting entities compiling the financial statements pursuant to the Czech national legislation and in conformity with the requirements of the International Accounting Standards IAS/IFRS and US GAAP. The substantial differences in the definitions and valuation of the tangible fixed assets in these systems have been determined, indicatin
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Nica, Dumitru, and Nicu Elinor Beşteliu. "Approaches to the Accounting of Tangible Fixed Assets in Public Institutions in Romania and in the Military in the Light of the Requirements of International Public Sector Accounting Standards (IPSAS)." Land Forces Academy Review 26, no. 3 (2021): 223–32. http://dx.doi.org/10.2478/raft-2021-0029.

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Abstract Accounting for tangible fixed assets is a very important part of the accounting of public institutions, because these types of assets have a very large share and come in a variety of forms in public entities of different sizes and profiles, without which they would not could fulfil the missions for which they were created. The issue of accounting for these assets according to national regulations has been proposed to highlight it by comparison with international regulations represented by accounting standards for the public sector. In addition to the significant progress made since 20
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Aditya, Deny, Dini Khoirunnisa, and Lia Uzliawati. "ANALISIS PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN NO. 7 TAHUN 2010 TERHADAP PENCATATAN ASET TETAP DI PEMERINTAH KOTA SERANG PROVINSI BANTEN." Jurnal Riset Akuntansi Politala 7, no. 1 (2024): 203–11. http://dx.doi.org/10.34128/jra.v7i1.320.

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Fixed assets refer to tangible assets that provide benefits for more than twelve months or at least one fiscal year and are utilized in operational activities within an entity. The objective of this study is to examine the similarities in the recording fixed assets at the Regional Agency for Financial Management and Savings (BPKAD) of Serang City, Banten Province, in alignment with the established Government Accounting Standards. The research employs a qualitative method, specifically utilizing a comparative analysis approach. The comparison involves assessing data from the previous year's res
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Pratama, Antung. "Fixed asset accounting analysis on Pt. Compacto Solusindo Pekanbaru." Indonesia Accounting Research Journal 10, no. 4 (2023): 130–1134. http://dx.doi.org/10.35335/iacrj.v10i4.152.

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According to PSAK No. 16 of 2009 revised 2007 Article 16 says that fixed assets are tangible assets acquired in the form of ready-to-use or built beforehand, which are used in company operations, are not intended to be sold in the course of the company's normal activities and have a useful life. more than one year. The research was conducted at PT Compacto Solusindo Pekanbaru with the address Jalan Soekarno Hatta No.218 Pekanbaru.The purpose of this study is to find out that the recording of fixed assets by the company is in accordance with the applicable accounting principles, namely PSAK No.
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Zadorozhnyi, Zenovii-Mykhailo, and Sofiia Kafka. "The unique characteristics of the operating environment of oil and gas enterprises and their influence on accounting of non-current tangible assets." Herald of Ternopil National Economic University, no. 3(85) (August 8, 2017): 127–40. http://dx.doi.org/10.35774/visnyk2017.03.127.

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The enterprises, which affect accounting of non-current tangible assets and include the following: dependence on natural factors, heterogeneity of gas and oil drilling, development of mineral deposits, immobility of mining processes, duration of mining, technological cycles involving simultaneous mining of various minerals, lack of work-in-progress, sequence of operations and continuity of production processes, and others. In order to study the unique characteristics of the operational environment of oil and gas enterprises and determine their influence on practices and techniques for accounti
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Vasilieva, Lesja M., and Tetjana О. Buhai. "A Generalization of Scientific Approaches Regarding the Essence of the Concept of «Fixed Assets» as an Object of Accounting." Business Inform 9, no. 548 (2023): 186–91. http://dx.doi.org/10.32983/2222-4459-2023-9-186-191.

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The article emphasizes that the activity of each enterprise presupposes the availability of means of production and appropriate material conditions, which are one of the most important elements of productive forces, as well as the main element of the material and technical base. It is noted that the key elements of management of fixed assets are organization, timely receipt and analysis of accounting and analytical information. The carried out analysis of scientific literature, normative legal acts along with generalization of scientific approaches to the essence of the concept of «fixed asset
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Mamikonyan, Karen. "The issue of revaluation of fixed assets." Theory and Practice of Forensic Science and Criminalistics 25, no. 3 (2021): 81–98. http://dx.doi.org/10.32353/khrife.3.2021.06.

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Modern concepts of accounting development relate to the evolution of the preparation and processing of accounting and analytical information generated within the accounting system of organization. Each economic entity predominantly uses information presented in financial reports involving the value of the enterprise’s assets, including information on fixed assets as documentary evidence of its reliability in investment relations to attract potential investors and partners as well as to receive credit financing.
 Since fixed assets are an essential component of all assets, improving the ef
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Ballinda, Ersalina, Elfreda Aplonia Lau, and Ekrin Yohanes Suharyono. "Sustainable Profitability with Assets Management Analysis: A Case Study of PT Tri Ananda Pratama Balikpapan – Indonesia." Indonesian Journal of Sustainability Policy and Technology 1, no. 1 (2023): 17–29. http://dx.doi.org/10.61656/ijospat.v1i1.117.

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The company's operational activities aim to generate profits to survive and be competitive. Efforts to generate maximum profits cannot be separated from the effective use of company assets The objective of this study is to assess asset management at PT. Tri Ananda Pratama Balikpapan from the perspectives of receivables, inventories, fixed assets, total assets, and working capital turnover to sustain sustainable profitability as determined by net profit margin (NPM) from 2017 to 2019. Ratios are used by the analytical tool; the activity ratio, which includes the working capital, fixed asset, in
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Randalayuk, Christina, Meinarni Asnawi, and Anthonius H. Citra Wijaya. "ANALISIS EVALUASI PENATAUSAHAAN BARANG MILIK DAERAH." Jurnal Akuntansi, Audit, dan Aset 2, no. 2 (2019): 66–78. http://dx.doi.org/10.52062/jurnal_aaa.v2i2.32.

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The objectives of this study were to evaluate the management of Government Fixed Assets inPegunungan Bintang Regency. The analysis technique used in this study was descriptive analysis.The paper described the Analysis of Regional Property Administration Evaluation in thePegunungan Bintang District Government. The data was shown in tables with numbers andpercentages to be analyzed further with descriptive analysis. In analyzing research data the authoruses qualitative descriptive analysis, also known as content analysis.The results of the study showed that the administration of regional fixed a
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Pavliková, Ľudmila, and Andrea Kralik. "Valuation of Business Assets." Applied Mechanics and Materials 708 (December 2014): 228–32. http://dx.doi.org/10.4028/www.scientific.net/amm.708.228.

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Valuation of business assets is a complex process that requires professional and the most objective approach. This article will describe the legislative amendment of tangible fixed assets valuation in Slovakia, also different methods of calculating the values of individual types of assets, as well as demonstration of the practical use of valuation on the example of selected company. It is important to point out that expert activities have been gradually transferred into international standards of valuation, which eliminate subjective approach of assessing and also eliminate inaccuracies and mi
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Russu, Corneliu. "Increase of Tangible and Intangible Fixed Assets in the Manufacturing Industry in Romania under the Impact of Foreign Direct Investment." Economic Insights – Trends and Challenges 2021, no. 2 (2021): 1–8. http://dx.doi.org/10.51865/eitc.2021.02.01.

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The article deals with the main aspects of the materialization of foreign direct investment (FDI) made in the component activities of the manufacturing industry in tangible and intangible fixed assets (TIFA), that serve the development of productive processes in those activities. Starting from the idea that for manufacturing activities the importance of each of the two categories of fixed assets varies depending on the specifics of each activity, the analysis reveals the existence of significant differences between the materialization of FDI in TIFA in these activities and the gross value adde
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