Crypto Accounting Valuation, Reporting, and Disclosure

2021 ◽  
pp. 341-357
Author(s):  
Sean Stein Smith
Keyword(s):  
Accounting Valuation

Error in Constant Growth Accounting Valuation Models

2005 ◽  
Author(s):  
Richard P. Brief ◽  
John F. O'Hanlon ◽  
Ken V. Peasnell
Keyword(s):  
Growth Accounting ◽  
Constant Growth ◽  
Accounting Valuation

Procedures for conducting an internal audit of current assets at agricultural enterprises

2020 ◽  
pp. 28-40
Author(s):  
Taigib Kamilovich Musaev ◽  
Konstantin Akakievich Dzhikiya
Keyword(s):  
Internal Audit ◽  
Agricultural Enterprises ◽  
Control Procedures ◽  
And Control ◽  
Accounting Valuation

The article reviews the features of using procedures for organizing and conducting an internal audit of current assets — the most mobile types of property of agricultural enterprises. The internal audit procedures are based on the principles of normative and legal acts, regulating the rules for accounting, valuation and control of current assets. The forms of working documents of internal audit are presented, which suggest ways of performing accounting and control procedures at agricultural enterprises.

Taxation of International Investment and Accounting Valuation

2008 ◽  
Vol 25 (4) ◽  
pp. 1045-1066 ◽  
Author(s):  
Anja De Waegenaere ◽  
Richard C. Sansing
Keyword(s):  
International Investment ◽  
Accounting Valuation

scholarly journals Business in times of crisis

2020 ◽  
Vol 36 (Supplement_1) ◽  
pp. S242-S255 ◽  
Author(s):  
Mary Johnstone-Louis ◽  
Bridget Kustin ◽  
Colin Mayer ◽  
Judith Stroehle ◽  
Boya Wang
Keyword(s):  
Institutional Investors ◽  
Risk Capital ◽  
Value Propositions ◽  
Board Directors ◽  
Government Bailouts ◽  
Accounting Valuation

Abstract Government bailouts of corporate sectors in the COVID-19 crisis are part of a tripartite arrangement between government, business and institutional investors. Business should respond to the changing preferences of customers, employees and societies by identifying value propositions that justify the provision of risk capital by institutional investors. Critical to this is the determination and implementation of corporate purposes by owners and board directors that focus on inter-generational horizons. Family owners are particularly well placed to do this, but institutional investors need to make it part of their stewardship function as well. Measurement is key and significant reforms are required in the areas of accounting, valuation and reporting. Consistent with these observations, companies that had strong environmental, social and governance records performed better during the initial stages of the crisis, as did family owned firms and those that avoided high levels of leverage prior to the crisis.

Accounting Valuation: Is Earnings Quality an Issue?

2003 ◽  
Vol 59 (6) ◽  
pp. 20-28 ◽  
Author(s):  
Bradford Cornell ◽  
Wayne R. Landsman
Keyword(s):  
Earnings Quality ◽  
Accounting Valuation
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