Relevant bibliographies by topics / Valuation of financial assets Financial assets are financial resources of an economic entity

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Academic literature on the topic 'Valuation of financial assets Financial assets are financial resources of an economic entity'

Author: Grafiati
Published: 4 June 2025
Last updated: 1 August 2025

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Journal articles on the topic "Valuation of financial assets Financial assets are financial resources of an economic entity"

1

Caus, Lidia. "Inventory valuation in the Republic of Moldova and its impact on financial reporting." Vector European, no. 1 (June 2025): 102–11. https://doi.org/10.52507/2345-1106.2025-1.16.

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In order to carry out their activities, entities use various current assets, with inventories being a key accounting element within them. In accounting practice, there are numerous challenges related to the accounting of inventories. Proper management of inventories involves addressing important issues regarding the recognition, evaluation, and use of accounting accounts specific to inventory movements. Correct inventory valuation is a fundamental aspect of financial accounting, as it has a direct impact on the financial statements, economic results, and tax obligations of an entity. In the Re
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SHKULIPA, L. "New Definitions for the Notions “Asset” and “Liability” in the Conceptual Framework for Financial Reporting: Reasons and Consequences." Scientific Bulletin of the National Academy of Statistics Accounting and Audit, no. 1-2 (May 1, 2020): 40–47. http://dx.doi.org/10.31767/nasoa.1-2.2020.04.

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The purpose of this article is to investigate the evolutionary logic of defining assets and liabilities under the influence of changes in the Conceptual Framework of Financial Reporting, the causes, and consequences of these changes in a consistent understanding by developers and practitioners.
 The evolutionary changes in the definitions of assets and liabilities in the Conceptual Framework of Financial Reporting and the reasons that led to these changes have been investigated. The reasons are different interpretations of probability and expected benefits; and asymmetric asset and liabil
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Hafis Hajiyev, Hafis Hajiyev, and Samir Azizli Samir Azizli. "PRİNCİPLES OF ACCOUNTİNG ORGANİZATİON AND REPORT FORMATİON İN SMALL AND MEDİUM-SİZED BUSİNESS ENTİTİES İN MODERN CONDİTİONS." PAHTEI-Procedings of Azerbaijan High Technical Educational Institutions 28, no. 05 (2023): 465–75. http://dx.doi.org/10.36962/pahtei28052023-465.

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According to international accounting theory, intangible assets represent various rights to intellectual property objects and the use of natural resources. In accounting terminology, the phenomenon of intangible assets is characterized as long-term assets that do not have a physical form, but have value and bring profit to small and medium-sized enterprises. The concept of intangible assets such as “business image of the enterprise”, “company value” or “goodwill”, which shows the difference between the book value of the property of small and medium enterprises purchased and its market (sale) p
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Krasnorutskyy, Oleksiy, Tetiana Marenych, Kristina Krichfalushii-Stepanova, and Ihor Bohdaniuk. "Enterprise potential as an important object of assessment and control in the management system." Ukrainian Journal of Applied Economics and Technology 2024, no. 4 (2024): 51–64. https://doi.org/10.36887/2415-8453-2024-4-8.

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The article is devoted to substantiating the significance of the potential of agricultural enterprises as an independent object of evaluation and control in the management system of their activities. Based on the work of domestic scientists, it was established that today, among scientists, there needs to be a unified approach to understanding the object of assessment at the level of enterprises to implement practical management actions regarding the use of their potential opportunities in the future. The analysis of literary sources proved that related concepts, which are interdependent among
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Poltarykhin, A. L., S. A. Shelkovnikov, and R. A. Khomchenko. "GOALS, OBJECTIVES AND MODERN APPROACHES TO ASSESSMENT AND MANAGEMENT OF COMPANY COST." Innovations and Food Safety, no. 2 (October 4, 2023): 149–56. http://dx.doi.org/10.31677/2311-0651-2023-40-2-149-156.

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The authors analysed the components and elements of effective company value management. First, the purpose and objectives of a comprehensive assessment of the company’s value in current conditions are highlighted. A description of the existing approaches and methods for assessing the value of a business is given. Finally, the strengths and weaknesses of the business valuation methods of the considered strategies are highlighted. The valuation of a company is a procedure for establishing the market value of an economic entity. The need for this procedure may appear in certain legal situations a
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Kasatkina, E. V., and D. D. Vavilova. "Mathematical Model of Optimal Development Enterprise Economics." Statistics and Economics 17, no. 2 (2020): 72–81. http://dx.doi.org/10.21686/2500-3925-2020-2-72-81.

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Purpose of the study. The production sphere of the enterprise is a dynamic system of cash, material and information flows, in the framework of which the final product is formed, distributed between investments in production capital and own consumption. The task of choosing the optimal proportions of the distribution of the final product is relevant and practically significant for corporations in developing economies. The purpose of this work is, using mathematical modeling, to identify strategy for the optimal development of commercial enterprise, based on the volume of investment in factors o
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Yesimov, S. S. "Financial assets in the system of financial legal relations." Analytical and Comparative Jurisprudence, no. 2 (May 11, 2024): 447–51. http://dx.doi.org/10.24144/2788-6018.2024.02.75.

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The article examines financial assets in the system of financial legal relations from the point of view of current legislation and regulatory acts of the European Union. The object of the study is a set of social relations regarding financial assets. The purpose of the article is to develop scientifically based conclusions about financial legal relations related to the use of financial assets in economic turnover. The work uses dialectical, logical, systematic, analysis and synthesis, formal- legal, comparative-legal and other methods of scientific knowledge. It has been established that the f
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Gláserová, Jana. "Is fair value currently in compliance with the principle of true and real reflection in the Czech accounting?" Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 60, no. 4 (2012): 99–108. http://dx.doi.org/10.11118/actaun201260040099.

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Information value of data provided by the accounting is in significant extent dependent on the method of valuation used in accounting of individual economic operations especially on the method of valuation of individual items in the financial statements. Financial expression of the individual value of assets and liabilities of the company (including the balance sheet of the company), as well as the amount of equity, depend just on specific method of valuation of assets and liabilities that each entity used in the accounting system. This fact has also a crucial influence on the overall level of
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Zhu, Xuqi, and Yanan Wu. "Explore the Significance, Problems and Suggestions for Data Assets Entry into the Statement in Financial Institutions." Journal of Economics and Law 1, no. 3 (2024): 59–67. http://dx.doi.org/10.62517/jel.202414310.

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As an emerging asset type in the process of economic and social digital transformation, data assets are increasingly becoming an important strategic resource to promote the construction of digital China and accelerate the development of digital economy. For enterprises, data resources will become strategic resources in the future, and data assets will become core assets. As an important provider of financial services, financial institutions have a large amount of data involving customers, transactions, risks and other aspects, which has become the core resources of financial institutions. This
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Orjonikidze, Nino. "THE PLACE OF ECONOMIC FREEDOM IN THE ECONOMIC POLICY OF THE COUNTRY." Economic Profile 15, no. 20 (2020): 53–61. http://dx.doi.org/10.52244/ep.2020.20.06.

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A market economy is based on economic freedom, which is revealed in freedom of choice. Choice is the main precondition for competition, and competition is the main driving force of economic development. Economic freedom contributes to the development of the economy of country and the well-being of the population the country depends on it. The International Heritage Foundation has been conducting annual surveys since 1995 on the fulfillment of these conditions in 180 countries around the world, including Georgia. The index of economic freedom in Georgia changes every year. A country is consider
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Dissertations / Theses on the topic "Valuation of financial assets Financial assets are financial resources of an economic entity"

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Beard, Jeffrey L. "Theoretical framework for determinants of A/E/C firm value, strategy and continuity: an analysis incorporating corporeal, volitional and knowledge assets." Diss., Georgia Institute of Technology, 2011. http://hdl.handle.net/1853/43605.

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This research project endeavors to frame a methodology that can be used to categorize firm value strategies (production logics) and choices of factor inputs (tangible and intangible assets), which are used to fuel production cycles for goods and services outputs. A secondary goal of the research is to attempt to determine what asset group combinations (resources) are combined by various classes of firms to produce sustainable outcomes for the A/E/C firms in the survey. The National Bureau of Economic Research recently issued a system of national accounts (acknowledging both tangible and i
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Hlangwane, Wilson B. "Financial valuation of mineral assets." Thesis, 2013. http://hdl.handle.net/10210/8718.

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M.Com. (Business Management)<br>All valuations of mineral assets in South Africa are guided by the South African Mineral Resources Committee (SAMREC) and South African Mineral Valuation (SAMVAL) codes. They have also been adopted by the Johannesburg Securities Exchange (JSE) in order to protect shareholders. Different capital budgeting methods are used for mineral assets valuation in South Africa. These are the net present value (NPV), internal rate of return (IRR), payback period, cost, market and real options methods. It is not known which capital budgeting method is most often used for mini
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Books on the topic "Valuation of financial assets Financial assets are financial resources of an economic entity"

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Ellwood, Sheila. Accounting for What We Treasure. Edited by Angela M. Labrador and Neil Asher Silberman. Oxford University Press, 2018. http://dx.doi.org/10.1093/oxfordhb/9780190676315.013.13.

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Recent attempts to include and assess public heritage in the accounts of governments and charities are controversial. There are many kinds of value, not merely financial, and various measurement bases. This chapter examines why and how we account (if at all) for heritage assets bringing out the surrounding controversy. Is public heritage an asset that should be included in the reported wealth of public bodies and nations? The economic valuation methods, revealed preferences and stated preferences are the economic valuation methods investigated and considered in relation to the decisions to be
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Conference papers on the topic "Valuation of financial assets Financial assets are financial resources of an economic entity"

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Loghin, Daniela, and Angela Popovici. "Prudent stock valuation: why is it important?" 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/issc2025.58.

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The study analyzes the importance of observing the principle of prudence in the valuation of inventories, which has a direct impact on financial transparency and economic decisions of an entity. A correct and objective valuation of inventories, carried out in accordance with the legislation of the Republic of Moldova, prevents overvaluation of assets and provides a true and fair view of the financial situation. The methodology used consists of a comparative analysis between the National Accounting Standard (SNC) "Inventories" and the International Accounting Standard (IAS 2) "Inventories," hig
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Sirbu, Madalina, and Nelea Chirilov. "Practical aspects of asset profitability analysis in decisionmaking." 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/issc2025.26.

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The efficiency and sustainability of an enterprise in a competitive economy depend on the optimal use of economic resources, which must be appropriate in size, structure, and quality. Efficient asset management plays a crucial role in improving economic and financial performance, impacting the company's ability to generate revenue, meet financial obligations, and maintain long-term viability. Return on Assets (ROA) is a key indicator of the efficiency of utilizing material and financial resources, reflecting the profit generated for each unit of invested capital. This metric provides a clear p
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Mates, Adelin-Nicolae, and Cristian-Remus Jurj. "The methods of evaluation of the company according to the assets-based approach." In Conferința științifică internațională studențească „Provocările contabilității în viziunea tinerilor cercetători”, ediția VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/issc2023.21.

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Taking into account the fact that the activity of an enterprise is indispensable for the existence of asset elements within its patrimonial structure, occupying an extremely important place, being those elements that attract the other constituent components of the entity's patrimony (debts and equity), thus determining important the identification methods of evaluating the entity through the approach based on these elements, and how this evaluation can influence the liquidity and solvency of the entity. Thus, in this article we propose to present, from a theoretical point of view, the main ass
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Drobova, D. Y. "Analysis of Revenues and Expenditures of the Budget of a Constituent Entity of the Russian Federation Using the Example of St. Petersburg in 2023." In Current Issues of Science: Student Thought. Drobova, D.Y., 2025. https://doi.org/10.61726/3883.2025.77.51.001.

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The relevance of this study’s topic is essential since all countries rely on income and expenses. Income refers to funds or tangible assets that the state receives from any activity over time. The study object is the financial system of the Russian Federation. The study subject is the analysis of income and expenses of the Russian Federation and the St. Petersburg budget. The study aims to analyse the financial revenues and expenditures of the Russian Federation’s budget. Statistical, logical, comparative and deductive methods were used to achieve the research goal. The study used regulatory l
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Reports on the topic "Valuation of financial assets Financial assets are financial resources of an economic entity"

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Ocampo-Gaviria, José Antonio, Roberto Steiner Sampedro, Mauricio Villamizar Villegas, et al. Report of the Board of Directors to the Congress of Colombia - March 2023. Banco de la República de Colombia, 2023. http://dx.doi.org/10.32468/inf-jun-dir-con-rep-eng.03-2023.

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Banco de la República is celebrating its 100th anniversary in 2023. This is a very significant anniversary and one that provides an opportunity to highlight the contribution the Bank has made to the country’s development. Its track record as guarantor of monetary stability has established it as the one independent state institution that generates the greatest confidence among Colombians due to its transparency, management capabilities, and effective compliance with the central banking and cultural responsibilities entrusted to it by the Constitution and the Law. On a date as important as this,
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You might also be interested in the extended bibliographies on the topic 'Valuation of financial assets Financial assets are financial resources of an economic entity' for particular source types:
Journal articles
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