Search Results - NON-CURRENT RECORDS
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The incidence of impairment of non-current assets in the face of the covid-19 crisis
Published in Revista Contabilidade & Finanças (2024-02-01)“…This research contributes to the academic and professional debate by confirming the correlation between this crisis and the impairments recorded in financial statements, studying their effects on the accounting of non-current assets and on the long-term returns of the companies and sectors analyzed.…”
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Controversies Regarding Goodwill Evaluation, Depreciation and Recording Policies
Published in Theoretical and Applied Economics (2006-06-01)“…The acquired goodwill is mentioned in the Balance Sheet, amongst non-current intangible asset items. The internally generated goodwill is not recognised within the Balance Sheet. …”
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ACCOUNTING OF THE INNOVATION OPERATIONS
Published in Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка (2017-08-01)Get full text
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Tratamento contábil dos custos das obras audiovisuais não publicitárias = The accounting treatment of costs of motion pictures
Published in Revista Catarinense da Ciência Contábil (2016-11-01)“…It was observed that these works were recorded in accounts of current and non-current assets. …”
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Clinical significance of cigarette smoking and dust exposure in pulmonary alveolar proteinosis: a Korean national survey
Published in BMC Pulmonary Medicine (2017-11-01)“…Methods We retrospectively reviewed medical records of 78 Korean PAP patients diagnosed between 1993 and 2014. …”
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Approaches to and Methodological Basis of Accounting for Intangible Assets Generated in Cryptocurrency
Published in Problemi Ekonomiki (2021-06-01)“…The article aims at assessing cryptocurrency dynamics in global economy; studying the prospects and risks of its use in business activities; suggesting approaches to recognize, record and value cryptocurrency in the accounting system of domestic enterprises. …”
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