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Journal articles on the topic 'Tangible assets'

Author: Grafiati
Published: 4 June 2021
Last updated: 25 July 2025

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1

Francl, Michelle. "Tangible assets." Nature Chemistry 5, no. 3 (2013): 147–48. http://dx.doi.org/10.1038/nchem.1585.

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2

Karić-Zvekić, Inela. "Tangible assets depreciation issues." BH Ekonomski forum 11, no. 2 (2019): 107–24. http://dx.doi.org/10.5937/bhekofor1901107k.

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3

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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4

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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5

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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6

Böhm, Volker, and George Vachadze. "Capital accumulation with tangible assets." Journal of Economic Behavior & Organization 68, no. 1 (2008): 248–57. http://dx.doi.org/10.1016/j.jebo.2008.04.005.

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7

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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8

Ognjanović, Jasmina, Nemanja Pantić, and Milena Podovac. "VISIBLE INTANGIBLE ASSET EFFICIENCY AND TANGIBLE ASSETS EFFICIENCY: WHO CONTRIBUTES MORE TO THE BUSINESS PERFORMANCE OF AGRICULTURAL FIRMS?" Ekonomika poljoprivrede 71, no. 4 (2024): 1283–98. https://doi.org/10.59267/ekopolj24041283o.

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The realization of business activities is carried out by agricultural firms using available assets. Assets can be tangible and intangible. Theoretical and practical experiences show that these two types of assets affect firm value, create a competitive advantage, are a significant driver of productivity growth, and a key factor for the firm’s survival in crisis. The paper aims to analyze the contribution of visible intangible assets efficiency and tangible assets efficiency to the business performance of agricultural firms, monitored through labor productivity, profitability, and firm growth.
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9

Zdyrko, Nataliia, and Oleksandr Chereshnevyi. "Theoretical essence and classification of non-current tangible assets." Ekonomika APK 314, no. 12 (2020): 29–37. http://dx.doi.org/10.32317/2221-1055.202012029.

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The purpose of the article is to investigate and determine the theoretical essence of non-current tangible assets and improve their classification in order to develop accounting science. Research methods. The research uses dialectical methods of cognition of processes and phenomena, analysis and synthesis - to substantiate and determine the theoretical and methodological principles of non-current tangible assets and their classification, monographic method - to analyze the evolution of domestic and foreign scientists on the problems of classification and definition of non-current tangible asse
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10

Mackevičius, Jonas. "Methodology of Complex Analysis of Tangible Long-Term Assets." Business: Theory and Practice 9, no. (4) (2008): 237–44. https://doi.org/10.3846/1648-0627.2008.9.237-244.

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Long-term tangible assets are used by all companies regardless of their size and activity profile. Long-term tangible assets are very significant for companies' financial results, thus, it is important to perform a detailed analysis of these assets. The complex methodology of long-term tangible assets based on financial accounting information is presented in the article. The recommended schema of long-term tangible assets analysis includes the following stages: 1) composition, 2) structure and dynamics, 3) alternation, 4) technical condition, 5) application, 6) profitability, 7) conclusions of
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11

Castelli, Chiara, Nicola Comincioli, Chiara Ferrante, and Nicola Pontarollo. "Tangible, intangible assets and labour productivity growth." Journal of Economic Studies 51, no. 9 (2024): 272–89. http://dx.doi.org/10.1108/jes-11-2023-0620.

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PurposeThe aim of this study is to investigate the contribution of tangible and intangible investments in driving labour productivity growth in the European Union over the period 2000–2017 and their role in the short and medium run. Additionally, heterogeneity across countries is accounted for by performing estimates separately for Eastern and Western European countries.Design/methodology/approachThe methodology used to conduct the analysis of the determinants of productivity is the two-way fixed-effect and the system generalised method of moments. We also include country-specific dummies in p
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12

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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13

Mukosolu Okobo, Marian, Robinson Onuoha Ugwoke, and Ekom Etim Akpan. "Investment in tangible non-current assets and financial performance of food manufacturing firms in Nigeria." Investment Management and Financial Innovations 19, no. 3 (2022): 360–72. http://dx.doi.org/10.21511/imfi.19(3).2022.30.

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Nigeria has a serious food crisis, which can be attributed to poor management of tangible non-current assets by food manufacturing companies, which leads to low productivity, product wastages, and ineffective processing and distribution of products culminating in low return on assets. Therefore, this study examined the effects of changes in tangible non-current assets on return on assets of food manufacturing firms in Nigeria. The study employed an ex-post facto research approach with data obtained from top food manufacturing companies quoted on the Nigerian Stock Exchange from 2008 to 2020. T
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14

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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15

Almanqari, Mohammed Ali. "The Importance of Internal Audit in Preserving the Company’s Tangible Assets between Dominion Diamond Corporation and Bank of Montreal." International Journal of Advances in Management and Economics 9, no. 2 (2020): 16–27. http://dx.doi.org/10.31270/ijame/v09/i02/2020/2.

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This paper aims to examine the importance, or the role played by the aspect of internal auditing in preserving the tangible assets of a corporation. It also compares and contrasts the role played by internal auditing in preserving the tangible assets of Dominion Diamond Corporation and Bank of Montreal. In addition, it will evaluate the objectives of internal auditing and its overall importance in an organization. Keywords: Internal Audit, Internal Auditing Objectives Tangible Assets, Preserving Tangible Assets, Dominion Diamond Corporation, Bank of Montreal.
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16

Cabral, Rafael de Oliveira, Gracielly Pereira Da Silva, Robelius De-Bortoli, and Gabriel Francisco Da Silva. "Certification seal to value tangible and intangible assets." Concilium 23, no. 6 (2023): 440–50. http://dx.doi.org/10.53660/clm-1144-23d34.

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Valuing Intangible Assets is an advantage for companies and institutions that want to keep in constant evolution and development. This scientific article aims to demonstrate and explain the difference between tangible and intangible assets. Check why and how the certification seal values tangible and intangible assets, as well as its contribution to avoiding the process of degradation and amortization. In this work, we focused on the intangibles, mainly the Certification Seals, as they are part of the work group's project. We conclude that value management must be done through special control
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17

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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18

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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19

Desiana, Lidia, and Muhammad Junestrada Diem. "Financial Distress Ditinjau Dari Leverage, Intangible Asset, Tangible Asset dan Ukuran Perusahaan." I-Finance: a Research Journal on Islamic Finance 7, no. 2 (2021): 71–84. http://dx.doi.org/10.19109/ifinance.v7i2.9728.

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This study examines the Effect of Leverage, Intangible Assets, Tangible Assets and Company Size on Prediction of Financial Distress in Companies Listed in the Jakarta Islamic Index for the 2014-2019 Period. The independent variables in this research are Leverage, Intangible assets, Tangible Assets and Company Size, while the variable is Financial Distress which is a description of the company's financial failure as measured by the Springate model or better known as the S-Score. The population in this study are companies listed at JII for the period 2014-2019. Sampling technique with purposive
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20

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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21

Sotnikova, L. V. "The principle of prudence applicable to tangible assets." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 3 (March 18, 2023): 14–25. http://dx.doi.org/10.33920/med-17-2303-02.

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The article discusses the specifics of applying in practice the principle of prudence provided for by both international and Russian accounting standards, which consists in the fact that the value of assets and the amount of income should not be overstated, and the amount of expenses and liabilities should not be underestimated. The practical development of this principle occurred when the new FSB 5/2019 “Stocks” and the updated PBU 16/02 established the rules for assessing material assets recovered during the dismantling, modernization and repair of fixed assets, as well as depending on their
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22

Lee, Kin-Wai, Cheng-Few Lee, and Gillian Hian-Heng Yeo. "Does CEO Power Affect the Association Between CEO Compensation and Tangible Assets Impairments?" Review of Pacific Basin Financial Markets and Policies 24, no. 01 (2021): 2150005. http://dx.doi.org/10.1142/s0219091521500053.

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This paper examines the association between CEO compensation and tangible long-lived assets impairment. We find that the level of CEO compensation is negatively associated with the tangible long-lived assets impairment charges. We also document that in firms with CEOs who have more decision-making power, the negative association between CEO compensation and tangible long-lived assets impairment charges is mitigated. Specifically, the negative association between CEO compensation and tangible long-lived assets impairment charges is less pronounced (1) when CEO chairs the board, (2) when CEO is
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23

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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24

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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METELYTSYA, Volodymyr, and Natalia KOVAL. "PROBLEMATIC ASPECTS OF ACCOUNTING FOR NON-CURRENT AND CURRENT TANGIBLE ASSETS IN BUDGETARY INSTITUTIONS." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 3 (53) (September 25, 2020): 193–204. http://dx.doi.org/10.37128/2411-4413-2020-3-15.

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This article examines the current state of accounting support for current and non-current tangible assets in budgetary institutions. The analysis of the receipt of non-current tangible assets allowed us to focus on the issue of stagnation of the value criterion when assigning the asset to fixed assets or other non-current tangible assets. The application of the value criterion is currently an imperfect method of grouping non-current tangible assets by classification groups, because the definition of an asset in some cases depends on the supplier's taxation system. The definition of this proble
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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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Pozdnyakov, Yuri, Nataliya Chukhray, Nataliya Hryniv, and Taisia Nakonechna. "Management of tangible assets using a modified market value price formation model." Problems and Perspectives in Management 19, no. 2 (2021): 28–39. http://dx.doi.org/10.21511/ppm.19(2).2021.03.

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The paper deals with the economic measurements of the market value of enterprise assets, which are of great importance for their effective management. The use of more accurate economic measurements is an integral part of an optimal strategy to manage business assets. Therefore, reduction of evaluation results uncertainty is a necessary condition for effective management. To achieve mentioned goals, the paper aims to determine the mathematical base for the assets valuation methodology of value/depreciation that change over time, which can be applied to its dynamic objective quantitative analysi
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28

Mathur, Gita, Kam Jugdev, and Tak Shing Fung. "Intangible project management assets as determinants of competitive advantage." Management Research News 30, no. 7 (2007): 460–75. http://dx.doi.org/10.1108/01409170710759694.

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PurposeTo explore the role of intangible project management assets in achievement of competitive advantage from the project management process through it being valuable, rare, inimitable, and having organizational support.Design/methodology/approachData were collected on tangible and intangible project management process assets and competitive characteristics of the project management process using an online survey of North American Project Management Institute™ members. Three key tangible asset factors, one intangible asset factor, and three competitive characteristics were identified using e
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29

POLOVA, Tetiana, and Stepan SIENIEV. "Information and analytical support for the management of tangible current assets of the enterprise." Economics. Finances. Law, no. 10/1 (October 29, 2021): 20–24. http://dx.doi.org/10.37634/efp.2021.10(1).5.

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The paper investigates that the realization and control of the implementation of management decisions on tangible current assets is impossible without appropriate information and analytical support of this process. The main prerequisites for creating an effective management system of tangible current assets are indicated. The definition of information-analytical support of tangible current assets management of the enterprise is offered, which allows to consider it as: a component of tangible current assets management system; purposeful set of actions of management staff; the process of forming
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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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31

Owiyo, Viola. "Firm Resources and Competitive Advantage of Meetings, Incentives, Conference and Exhibitions in Kenya." African Journal of Empirical Research 5, no. 3 (2024): 1191–201. http://dx.doi.org/10.51867/ajernet.5.3.101.

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Studies have investigated the effect of firm resources on the management of firms, with very little being done on the attractiveness of Meetings, Incentives, Conferences and Exhibition (MICE) destinations. This study aims to examine how firm resources influence competitiveness of MICE destinations in Kenya. Tangible and intangible assets are the two main categorization of firm resources used for this study, with tangible assets being characterized by brand reputation, innovation and facilities and equipment, while tangible assets being characterized by technology, location and access to financ
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32

Dhade, Aruna. "A Human Resource Accounting: A Way to Succeed in Knowledge-Driven Economy." Management and Labour Studies 30, no. 4 (2005): 381–92. http://dx.doi.org/10.1177/0258042x0503000406.

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In today's knowledge driven economy, mere procurement and management of tangible assets is not the end for survival and growth of an organization. Historically, companies had focused primarily on measuring and managing the tangible assets. There are other assets, which are often overlooked – Intangible Assets. Organizations lead towards success because of inherent intangible assets. The problems start when managers try to measure the intangible wealth with traditional measurement tools available to them. The focus of this paper is to highlight the importance of managing and measuring intangibl
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33

Casado-Molina, Ana-María, Celia M. Q. Ramos, María-Mercedes Rojas-de-Gracia, and José Ignacio Peláez Sánchez. "Reputational intelligence: innovating brand management through social media data." Industrial Management & Data Systems 120, no. 1 (2019): 40–56. http://dx.doi.org/10.1108/imds-03-2019-0145.

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Purpose Companies are currently facing the challenge of understanding how their business is affected by the large volume of opinions continually generated by their stakeholders in social media regarding their intangible assets (experiences, emotions and attitudes). With this in mind, the purpose of this paper is to present an innovative management model, named E2AB, to measure and analyse reputational intangibles from digital ecosystems and their impacts on tangible assets. Design/methodology/approach The methodology applied was big data and business intelligence techniques. These methods were
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34

Peng, Yi-Ting, Jia-Ying Zhang, and Justine S. Chang. "Exploring the Relevance of Intangible Assets and Capital Structure." International Journal of Trade, Economics and Finance 12, no. 6 (2021): 144–48. http://dx.doi.org/10.18178/ijtef.2021.12.6.709.

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With the rapid development of technology, intangible assets play an increasingly important role in company nowadays. In the past, the reason why intangible assets were less used by companies as financing tools is largely because intangible assets have higher risks than tangible assets. This study focuses on publicly listed companies in Taiwan from 2013 to 2019 as the research object, and primarily explores whether intangible assets can be used as a company's guarantee, financing, and mortgage tool, and whether intangible assets will affect the composition of companies' capital structure. The e
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35

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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36

Corrado, Carol, Jonathan Haskel, Cecilia Jona-Lasinio, and Massimiliano Iommi. "Intangible investment in the EU and US before and since the Great Recession and its contribution to productivity growth." Journal of Infrastructure, Policy and Development 2, no. 1 (2018): 11. http://dx.doi.org/10.24294/jipd.v2i1.205.

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This paper uses a new cross-country cross-industry dataset on investment in tangible and intangible assets for 18 European countries and the US. We set out a framework for measuring intangible investment and capital stocks and their effect on output, inputs and total factor productivity. The analysis provides evidence on the diffusion of intangible investment across Europe and the US over the years 2000-2013 and offers growth accounting evidence before and after the Great Recession in 2008-2009. Our major findings are the following. First, tangible investment fell massively during the Great Re
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You, Chul-Sun and Nam Giseok. "The Imparement Loss of Tangible Assets concerning IFRS Adoption." Korea International Accounting Review ll, no. 27 (2009): 1–30. http://dx.doi.org/10.21073/kiar.2009..27.001.

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38

이장건. "Investment, Tangible and Intangible Assets Disposal and Discretionary Accruals." Korea International Accounting Review ll, no. 53 (2014): 19–37. http://dx.doi.org/10.21073/kiar.2014..53.002.

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39

Orujov, Namig Garib. "Recognition Criteria and Classification of Investment in Tangible Assets." Universal Journal of Accounting and Finance 10, no. 1 (2022): 25–36. http://dx.doi.org/10.13189/ujaf.2022.100104.

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40

Easton, Peter D., Peter H. Eddey, and Trevor S. Harris. "An Investigation of Revaluations of Tangible Long-Lived Assets." Journal of Accounting Research 31 (1993): 1. http://dx.doi.org/10.2307/2491161.

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41

Greco, Marco, Livio Cricelli, and Michele Grimaldi. "A strategic management framework of tangible and intangible assets." European Management Journal 31, no. 1 (2013): 55–66. http://dx.doi.org/10.1016/j.emj.2012.10.005.

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42

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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43

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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Puspitorini, Sukma, and Retno Indria. "FUZZY C-MEANS UNTUK PENGELOMPOKAN DATA ASET." JURNAL AKADEMIKA 11, no. 2 (2019): 38–44. https://doi.org/10.53564/akademika.v11i2.321.

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Assets as assets owned by an individual, company or organization are tangible and intangible resources that play an important role in the company's operational sustainability. PT.Perkebunan Nusantara VI as one of the state-owned enterprises in Jambi which every year must manage asset data in such a way that it is expected that these assets can continue to offer benefits in the future. Profile analysis can help PT. Perkebunan Nusantara Plantation VI management in taking policies related to asset needs planning, procurement and maintenance and evaluation of assets owned by the company. In this s
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45

Grylitska, Anzhela. "FEATURES OF THE ORGANIZATIONAL STRUCTURE OF THE ACCOUNTING OF NON-CURRENT TANGIBLE ASSETS AND DIRECTIONS FOR THEIR IMPROVEMENT." Financial and credit systems: prospects for development 1, no. 8 (2023): 14–21. http://dx.doi.org/10.26565/2786-4995-2023-1-02.

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This article substantiates the theoretical provisions of the accounting of non-current material assets and offers practical recommendations for improving the methodology of the organization of the accounting of the studied assets. The issue of ensuring uniform approaches to determining the economic essence of non-current tangible assets is considered. Reasoned classification and determined methodical basis of accounting. The recognition and evaluation process of non-current tangible assets is analyzed, a comparative description of the accounting of non-current assets according to the National
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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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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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48

Yeo, Eunjung, Jeehong Kim, and Changrae Park. "The Effect of COVID-19 on Impairment Losses of Tangible and Intangible Assets." Korean Accounting Information Association 42, no. 4 (2024): 1–25. https://doi.org/10.29189/kaiaair.42.4.1.

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[Purpose] This study analyzes the impact of COVID-19 on impairment losses of tangible and intangible assets. We also observed whether this impact differed between the KOSPI and the KOSDAQ market and what results were seen under the characteristics of companies that were severely affected by COVID-19. [Methodology] The regression model and mean difference test are used with KSE and KOSDAQ listed firms. And the period of this research is from 2017 to 2022. [Findings] We found that impairment losses on tangible assets increased from the second year of COVID-19, and impairment losses on intangible
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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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Madaliyev, Muzaffar Ravshanbekovich. "PROPERTIES OF INTANGIBLE ASSETS AND THEIR EVALUATION." Eurasian Journal of Academic Research 1, no. 3 (2021): 314–17. https://doi.org/10.5281/zenodo.4968515.

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 The  article  describes  in  detail  the  characteristics  of  intangible assets, their characteristics, methods of valuation and   differences from other tangible assets
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