Tangible assets

This study is designed using a qualitative approach. A total of 30 entrepreneurs from the three largest Batik industries in Central Java, consist of Lasem-Rembang, Pekalongan and Laweyan Solo has participated in this study. The data collection technique is using observation, interview and some relevant reference such as reports, books and journals. The results of the analysis showed that the intangible assets (intellectual capital) are a strategic way to improve the performance of SMEs.

9p longtimenosee06 27-03-2024 9 2   Download

Continued part 1, part 2 of ebook "Fundamentals of financial accounting (5th edition)" provides readers with contents including: inventories and cost of goods sold; receivables, bad debt expense, and interest revenue; long-lived tangible and intangible assets; liabilities; stockholders' equity; statement of cash flows; measuring and evaluating financial performance;...

446p mocthanhdao0210 19-11-2023 11 6   Download

Ebook "Financial accounting: An introduction to concepts, methods, and uses (13/E)" to help students develop a sufficient understanding of the basic concepts underlying financial reports so that they can apply the concepts to new and different situations. To train students in accounting terminology and methods so that they can interpret, analyze, and evaluate financial statements and notes currently published in corporate annual reports.

959p loivantrinh 29-10-2023 6 4   Download

Lecture Intermediate accounting - Chapter 10: Property, plant, and equipment and intangible assets: acquisition and disposition. This chapter and the one that follows address the measurement and reporting issues involving property, plant, and equipment and intangible assets. These long-lived tangible and intangible assets are used in the production of goods and services. Chapter 10 covers the valuation at date of acquisition and the disposition of these assets.

20p haojiubujain05 27-07-2023 5 3   Download

Part 2 book "Financial accounting" includes contents: Tangible and intangible fixed assets, inventories, financial assets, liabilities and equity, accounting and taxation, cash flow statements, group accounting, foreign currency translation, accounting for price changes, financial appraisal, international analysis.

290p oursky01 17-07-2023 5 2   Download

Ebook Operational level: F1 – Financial operations (Sixth edition) - Part 1 includes the following chapters: Chapter 13 statement of cash flows, chapter 14 accounting for investments in subsidiary's and associates, chapter 15 the consolidated statement financial position, chapter 16 the consolidated statements of comprehensive income, chapter 17 associates, chapter 18 non-current tangible asset standards, chapter 19 accounting for leases, chapter 20 inventories and construction contracts, chapter 21 non-current intangible assets, chapter 22 share capital transactions, chapter 23 recognition...

279p runthenight04 04-01-2023 23 6   Download

Lecture Accounting 1 - Chapter 2: Accounting for Assets. After studying this chapter, you should be able to: identify types of current assets; identify types of accounts receivable; understand the objective of non-current assets, tangible fixed assets, intangible assets;...

59p charaznable 06-06-2022 12 1   Download

In this study, the system generalised method of moment (Sys-GMM) was used to investigate the debt maturity structure of real-estate companies listed on Ho Chi Minh Stock Exchange (HOSE) in the period from 2008 to 20019. The decision on debt maturity structure was found to be influenced by firm size, liquidity and tangible asset.

14p visherylsandberg 18-05-2022 8 1   Download

This study investigates factors associated with the capital structure of pharmaceutical companies listed on Vietnam stock exchanges using secondary data from financial statements, annual reports, and management reports published from 2010 to 2019. We focus on firm characteristics (profitability, growth opportunity, tangible assets, liquidity, firm size and firm age) and corporate governance (pluralist executives). We find that profitability, tangible assets, and liquidity have negative correlations with debt ratio.

10p alucardhellsing 04-05-2022 16 1   Download

Lecture Introduction to Business: Lesson 44. The main topics covered in this lesson include: accounting equation, assets and types of assets, liabilities and owner’s liability, owner’s equity, double entry system, balance sheet, trial balance and trial balance errors,...

12p alucardhellsing 30-04-2022 21 1   Download

This study investigates the valuation impact of asset elements on firm value in listed Korean stock markets during the period of 2000-2015. This paper extends conventional studies on firm valuation by including asset elements in an Ohlson (1995) model.

21p vihassoplattner 07-01-2022 24 4   Download

Capital structure is one of the most important decision for any business because of their impact on firm’s performance. This research aims to examine the impact of firm’s capital structure on financial performance of all Vietnam non financial listed firms over the past seven-year period from 2010 to 2016. A sample with 3136 observations of 448 firms was used in the Tobit regression model.

9p vihassoplattner 07-01-2022 12 3   Download

In the realm of knowledge management, great emphasis has been put on intellectual capital (IC) as an important and, partially, intangible asset for achieving economic value and competitiveness. This has led to many attempts to measure the economic value of IC. These methods, however, are to some extent questionable and do not seem to be recognized in practice, scholars claim. This might be due to the intangible character of IC.

114p quenchua8 29-09-2020 27 0   Download

The main contents of the chapter consist of the following: A conceptual and regulatory framework, introduction to published accounts, accounting concepts and policies, tangible non-current assets, intangible assets, impairment of assets, reporting financial performance, leases, substance over form, financial assets and financial liabilities, inventories and construction contracts.

17p nanhankhuoctai10 23-07-2020 22 2   Download

This work intent to discuss the contributions, productivity and economic growth, and challenges of intellectual assets. Intellectual assets do not have a real physical presence. They are resources used or employed to add a value to the business entity. Likewise tangible assets and intangible assets are also provide future benefit and play a significant role for success of the business.

10p cothumenhmong4 24-03-2020 12 1   Download

The purpose of this study is to investigate the link between one of the corporate governance mechanisms employed to effectively monitor managers and align their goals with those of shareholders, number of independent directors on the board and capital structure for 68 firms listed on Saudi Arabian stock exchange for the period 2010-2014.

16p trinhthamhodang2 21-01-2020 17 2   Download

This study aims to enhance the understanding of SMEs’ capital structure in Egypt. The study tests the impact of asset structure (tangibility), size, profitability, liquidity, growth, age, and ownership structure as independent variables on the leverage ratio.

17p vimadrid2711 18-12-2019 12 0   Download

Chapter 9, property acquisition and cost recovery. Upon completion of this lesson, the successful participant will be able to: Explain the concept of basis and adjusted basis and describe the cost recovery methods used under the tax law to recover the cost of personal property, real property, intangible assets, and natural resources; determine the applicable cost recovery (depreciation) life, method, and convention for tangible personal and real property and calculate the deduction allowable under MACRS;...

25p shiwo_ding8 29-06-2019 29 2   Download

Using panel data along with the application of Pooled OLS, FEM, and REM estimates, this study conducts an investigation into the effects of a series of factors, namely state ownership, size, tangible assets, growth, return on assets (ROA), effective tax rate, and liquidity, on capital structure of 165 HCMC-based equitized state-owned enterprises (SOEs), categorized into three groups over the 2008–2012 period.

25p danhnguyentuongvi27 18-12-2018 29 1   Download

(bq) part 1 book “financial accounting - an introduction to concepts, methods, and uses” has contents: the basics of record keeping and financial statement preparation, introduction to financial statement analysis, working capital, long-lived tangible and intangible assets,… and other contents.

479p tieu_vu15 07-09-2018 41 3   Download