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Is There a Specific Accrual Basis Standard for the Public Sector? Theoretical Analysis and Harmonization of Italian Government Accounting
Public Administration Accounting Principle of Accrual Accounting Accounting Harmonization International Public Sector Accounting Standards Board (IPSASB)
2013/2/23
This paper aims to analyse the principle of accrual accounting when applied to non-business-oriented companies, including most general government bodies. The analysis is carried out by referring to co...
Theoretical and Practical Aspects of the Patents Cost of Capital Estimate
Patents Valuation Cost of capital
2010/10/20
Patents valuation methods are mostly income or income-market-based. In these methods one of the key estimates is the cost of capital. The paper analyses the question of the patents cost of capital fro...