چهارشنبه 26 اردیبهشت 1403
| عنوان مقاله | |
| عنوان مقاله |
The Impact Of Accounting Estimates On Financial Position And Business Performance – Case Of Non-Current Intangible And Tangible Assets |
| عنوان فارسی مقاله | تأثیر برآوردهای حسابداری بر وضعیت مالی و عملکرد شغلی - مورد داراییهای غیرمستقیم و ملموس |
| مشخصات مقاله انگلیسی | |
| نشریه: Elsevier |
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| سال انتشار |
2016 |
| عنوان مجله |
Procedia Economics and Finance |
| تعداد صفحات مقاله انگلیسی | 13 |
| رفرنس | دارد |
| تعداد رفرنس | 17 |
| چکیده مقاله | |
| چکیده |
Financial statements represent a great source of information for company's financial position and business performance evaluation. Management judgment depends on the information base which is given at the time of judgement. Each judgement is by its nature subjective, so the results of the estimation can differ. Non-current tangible and intangible assets represent a significant proportion of assets of many companies. There is a plenty of space for applying accounting estimates in order to recognise and measure such assets. The research model confirmed the volatility of financial condition and performance of a company as a result of different accounting estimates. |
| کلمات کلیدی |
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| دانلود | |
