Theory of intention: a new accounting approach
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Bucureşti
Ed. Economică
2012
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Literaturangaben |
| Beschreibung: | 188 S. graph. Darst. 21 cm |
| ISBN: | 9789737095855 |
Internformat
MARC
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| 999 | |a oai:aleph.bib-bvb.de:BVB01-026012559 | ||
Datensatz im Suchindex
| _version_ | 1804150397031415808 |
|---|---|
| adam_text | Contents
Foreword
.....................................................................................................................7
Introduction
..............................................................................................................11
1.
Towards an outline of a methodological approach of research regarding
the evaluation in accounting
...................................................................................11
2.
The need for a regulatory process of evaluation in accounting
..............................12
3.
General issues in accounting research methodology
.............................................21
Chapter!
The value and the process of evaluation
...............................................................27
1.
The concept of value and process of evaluation
....................................................27
1.1.
On the concept of value as a multidimensional concept
...............................29
1.2.
The concept of value from the economists point of view
..............................32
1.3.
The trinomial cost
-
price
-
value in the economic and accounting theory
.... 37
1.4.
Value in the evaluation practice
....................................................................42
1.5.
The value
-
from economic to social
.............................................................46
2.
From historical cost accounting to fair value accounting
.......................................50
2.1.
Historical cost accounting-past, present
....................................................51
2.2.
The comparative analysis of the positive features of the historical cost
opposite the current values
............................................................................55
2.3.
An introduction to the concept of fair value
...................................................66
3.
The measurement in accounting according to the international
financial reporting standards (IFRS)
.....................................................................74
3.1.
General rules for measurement
....................................................................74
3.2.
The method of calculating the measurement bases
.....................................76
3.3.
Disclosures of information regarding the measurement bases
in the financial statements
.............................................................................93
4.
The concept of physical capital maintenance
........................................................97
References
...............................................................................................................111
6
I THEORY OF INTENTION. A new accounting approach
______________________
Chapter
2
Fundamentals of the theory of intention
..............................................................117
1.
The maintenance of physical capital
....................................................................121
1.1.
The measurement of operating fixed assets, tangible and intangible
assets at current cost
..................................................................................125
1.2.
The measurement of inventories at current cost
.........................................127
1.3.
The maintenance of the financing capacity of the entity
by discounting the monetary working capital
..............................................129
2.
The disclosure of assets on the balance sheet at the value of intention
..............130
3.
The theory of intention
..........................................................................................135
4.
The analysis of accounting principles in terms of the accounting
measurement and of the theory of intention
........................................................144
5.
The bases of measurement used in the theory of intention
.................................152
5.1.
Current cost
.................................................................................................152
5.2.
Realisable value
..........................................................................................165
5.3.
Value in use
................................................................................................170
References
...............................................................................................................188
|
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| id | DE-604.BV041035095 |
| illustrated | Illustrated |
| indexdate | 2024-07-10T00:38:16Z |
| institution | BVB |
| isbn | 9789737095855 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-026012559 |
| oclc_num | 825145860 |
| open_access_boolean | |
| owner | DE-83 DE-703 |
| owner_facet | DE-83 DE-703 |
| physical | 188 S. graph. Darst. 21 cm |
| publishDate | 2012 |
| publishDateSearch | 2012 |
| publishDateSort | 2012 |
| publisher | Ed. Economică |
| record_format | marc |
| spelling | Jianu, Ionel Verfasser aut Theory of intention a new accounting approach Ionel Jianu ; Iulia Jianu Bucureşti Ed. Economică 2012 188 S. graph. Darst. 21 cm txt rdacontent n rdamedia nc rdacarrier Literaturangaben Theorie (DE-588)4059787-8 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 s Theorie (DE-588)4059787-8 s DE-604 Jianu, Iulia Verfasser aut Digitalisierung UB Bayreuth application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=026012559&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Jianu, Ionel Jianu, Iulia Theory of intention a new accounting approach Theorie (DE-588)4059787-8 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| subject_GND | (DE-588)4059787-8 (DE-588)4048732-5 |
| title | Theory of intention a new accounting approach |
| title_auth | Theory of intention a new accounting approach |
| title_exact_search | Theory of intention a new accounting approach |
| title_full | Theory of intention a new accounting approach Ionel Jianu ; Iulia Jianu |
| title_fullStr | Theory of intention a new accounting approach Ionel Jianu ; Iulia Jianu |
| title_full_unstemmed | Theory of intention a new accounting approach Ionel Jianu ; Iulia Jianu |
| title_short | Theory of intention |
| title_sort | theory of intention a new accounting approach |
| title_sub | a new accounting approach |
| topic | Theorie (DE-588)4059787-8 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Theorie Rechnungswesen |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=026012559&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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