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Changes in accounting estimates
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Journal of Finance & Accounting research - No. 03 (16) - 2022 includes papers: Issues of capital mobition and service provided for public professional units in the health - population section; Public expenditureson climate change adaptation and resilience: An empirical analysis from Vietnam; Impacts of health insurance policy to sustainable development health insurance in Vietnam; Applying Cobb-Douglas production function in estimating economic growth model in Vietnam; The harmonization of IFRS in Vietnam: The theme of land accounting;...
96p
longtimenosee09
08-04-2024
5
1
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Part 1 of ebook "Wiley IFRS essentials" provides readers with contents including: the conceptual framework for financial reporting; IAS 1 presentation of financial statements; IAS 2 inventories; IAS 7 statement of cash flows; IAS 8 accounting policies, changes in accounting estimates, and errors; IAS 10 events after the reporting period; ias 11 construction contracts;...
256p
mocthanhdao0210
19-11-2023
9
5
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Continued part 1, part 2 of ebook "Wiley IFRS 2010: Interpretation and application of International Financial Reporting Standards 2010" provides readers with contents including: leases; income taxes; employee benefits; shareholders’ equity; earnings per share; interim financial reporting; operating segments; accounting policies, changes in accounting estimates, and errors; foreign currency; related-party disclosures; specialized industry accounting;...
677p
mocthanhdao0210
19-11-2023
7
6
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Chapter 22 - Accounting changes and error analysis. In this chapter students will be able to: Identify the two types of accounting changes, describe the accounting for changes in accounting policies, understand how to account for retrospective accounting changes, understand how to account for impracticable changes, describe the accounting for changes in estimates.
70p
haojiubujain04
27-07-2023
9
5
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Lecture Intermediate accounting - Chapter 9: Inventories: additional issues. In this chapter we complete our discussion of inventory measurement by explaining the lower-of-cost-or-market rule used to value inventories. In addition, we investigate inventory estimation techniques, methods of simplifying LIFO, changes in inventory method, and inventory errors.
26p
haojiubujain05
27-07-2023
2
2
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Lecture Intermediate accounting (7e) - Chapter 20: Accounting changes and error corrections. In this chapter we examine the way accounting changes and error corrections are handled in a variety of situations that might be encountered in practice. We see that most changes in accounting principle are reported retrospectively. Changes in estimates are accounted for prospectively. A change in depreciation methods is considered a change in estimate resulting from a change in principle. Both changes in reporting entities and the correction of errors are reported retrospectively.
20p
haojiubujain05
27-07-2023
3
2
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To evaluate the impact of hospitals' participation in the Medicare Shared Savings Program (MSSP) on their financial performance. We used an event-study design to estimate the temporal effects of MSSP participation on hospital financial outcomes and compared within-hospital changes over time between MSSP and non-MSSP hospitals while controlling for hospital and year fixed effects and organizational and service-area characteristics.
12p
vigamora
25-05-2023
5
2
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The study will provide a detailed examination on the views of the finance officers and council policies on IA and depreciation information for decision-making by internal and external users. This is an important area because the preparers of GPFRs have a significant influence on the information used for both internal and external purposes. Conclusions on the consequences of current practices and recommendations for change will be developed to assist local authorities and enhance information to be included in council policies (for example accrual budgets and rating estimates) and GPFRs.
460p
runthenight04
02-02-2023
7
2
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Small pre-packed columns are commonly used to estimate the optimum run parameters for pilot and production scale. The question arises if the experiments obtained with these columns are scalable, because there are substantial changes in extra column volume when going from a very small scale to a benchtop column.
9p
viginny
23-12-2022
9
3
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Advanced financial accounting - Lecture 29: IAS-08 - Accounting policies, changes in accounting estimates and errors. The main topics covered in this chapter include: IAS-08 - accounting policies, changes in accounting estimates and errors; prior period errors;... Please refer to the lecture for details!
12p
hanlamcoman
26-11-2022
12
2
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Advanced financial accounting - Lecture 30: Accounting policies, changes in accounting estimates and errors. The main topics covered in this chapter include: profit and loss account; statement of retained earnings; prospective application; retrospective restatements;... Please refer to the lecture for details!
21p
hanlamcoman
26-11-2022
7
2
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Chapter 8 - Long-term assets. Upon completion of this lesson, the successful participant will be able to: Explain the cost principle for computing the cost of plant assets; explain depreciation for partial years and changes in estimates; distinguish between revenue and capital expenditures, and account for them;...
15p
runordie9
27-09-2022
7
1
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Chapter 10 - Plant assets, natural resources, and intangible assets. In this chapter, the learning objectives are: Explain the cost principle for computing the cost of plant assets; explain depreciation for partial years and changes in estimates; distinguish between revenue and capital expenditures, and account for them.
68p
runordie9
27-09-2022
13
3
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After completing this chapter you should be able to: Explain the cost principle for computing the cost of property, plant and equipment; explain depreciation for partial years and changes in estimates; distinguish between revenue and capital expenditures, and account for them; compute total asset turnover and apply it to analyze a company's use of assets;...
43p
koxih_kothogmih6
22-09-2020
13
0
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In this chapter, the learning objectives are: Explain the cost principle for computing the cost of plant assets; explain depreciation for partial years and changes in estimates; distinguish between revenue and capital expenditures, and account for them.
61p
koxih_kothogmih6
22-09-2020
24
3
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In this chapter, the following content will be discussed: Explain the cost principle for computing the cost of plant assets; explain depreciation for partial years and changes in estimates; distinguish between revenue and capital expenditures, and account for them.
62p
koxih_kothogmih3
24-08-2020
18
1
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The main contents of the chapter consist of the following: Accounting concepts and policies, selection of accounting policies, changes in accounting policies, changes in accounting estimates, correction of prior period errors.
19p
nanhankhuoctai10
23-07-2020
22
3
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The main contents of the chapter consist of the following: The main issues covered by IAS 8, historical cost accounting, changes in accounting estimates, the asset might be used in the business.
21p
nanhankhuoctai10
23-07-2020
15
2
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Chapter 21 - Accounting policies, changes in accounting estimates and errors: IAS 8. The main contents of the chapter consist of mains parts: Related standards, IAS 8, looking ahead, end-of-chapter practice.
30p
thuongdanguyetan03
18-04-2020
12
2
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In this chapter we complete our discussion of inventory measurement by explaining the lower-of-cost-or-market rule used to value inventories. In addition, we investigate inventory estimation techniques, methods of simplifying LIFO, changes in inventory method, and inventory errors.
55p
thuongdanguyetan20
18-02-2020
17
5
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