Accounting policies
III Trimestre 2013 (Versión inglés)
... On January 29, 2010, Banco de Costa Rica (BCR) and ICE agreed to use a structure called “Securitization Trust”, which consists of the creation of a trust contract in which ICE acts as the trustor and beneficiary and BCR ...
152
III Trimestre 2013 (Versión inglés)
... On January 29, 2010, Banco de Costa Rica (BCR) and ICE agreed to use a structure called “Securitization Trust”, which consists of the creation of a trust contract in which ICE acts as the trustor and beneficiary and BCR ...
148
I Trimestre 2013 (Versión inglés)
... On January 29, 2010, Banco de Costa Rica (BCR) and ICE agreed to use a structure called “Securitization Trust”, which consists of the creation of a trust contract in which ICE acts as the trustor and beneficiary and BCR ...
147
I Trimestre 2014 (Versión inglés)
... The preparation of the attached consolidated financial statements, according to ICE’s Manual of Accounting Policies (version 4) and accepted by the National Accounting Department of th[r] ...
150
III Trimestre 2012 (Versión inglés)
... On January 29, 2010, Banco de Costa Rica (BCR) and ICE agreed to use a structure called “Securitization Trust”, which consists in the creation of a trust contract in which ICE acts as the trustor and beneficiary and BCR ...
118
I Trimestre 2012 (Versión inglés)
... On January 29 th , 2010, Banco de Costa Rica (BCR) and ICE agreed to use a sketch called “Entitling Trusteeship”, which consists of the constitution of a trusteeship contract where ICE acts as Trustor and Trustee, and ...
108
Earnings Management under IFRS and PGC
... national accounting systems unless countries also implement profound changes in economic development policy, corporate governance mechanisms, and capital market regulations (Ding, Hope, Jean- jean, & Stolowy, ...
25
Foundational research in accounting: professional memoirs and beyonds. PARTE 1
... This was the first of several lucky breaks which fate had in store for me. The work, my colleagues, the office bedecked with Persian carpets, a fine library with Miss Morgenstern (the sister of Oskar M.) in charge of it, ...
107
Imperial shipyard (tersane-i amire) in the ottoman empire in 17th century: management and accounting
... 24,975,068 ÷13 = 1,921,160 x12 = 23,054,000 Akcha. A cost calculation can be made under the assumption that all of these amounts are used in ship construction and repairs. The coefficient of ships produced and repaired ...
36
Foundational research in accounting: professional memoirs and beyonds. PARTE 2
... The Accounting R eview (TAR) w hich appeared i n J uly 1 972 und er t he t itle "Methodological P reconditions a nd P roblems o f A G eneral T heory o f Accounting", and w hich subsequently r ...
214
Noticias
... Turkish Accounting and Finance History Researchers ...seventh accounting history journal published nowadays in the accounting history field, the Muhasebe ve Finans Tarihi Arastirmalari Dergisi, which ...
9
Accounting reform of agricultural cooperatives: A boost to improve efficiency of accounting system of financial information
... new accounting legislation contains provisions relating to accounting of income and expenditure and the subsequent determination of profit and the development of the profit and loss account (Server, 2003) ...
6
The historical evolution of accounting in China: the effects of culture
... Contemporary accounting in any country is not the outcome of invention within a single country or culture but rather the outcome of innovations in many places across the centuries (Carnegie and Napier, ...
28
Activity based costing, time-driven activity based costing and lean accounting: differences among three accounting systems' approach to manufacturing
... A Time-Driven ABC model identifies the capacity of each department or proc- ess and assigns the cost of this capacity on the required work done in the process. This is similar to the cost collection in the value stream ...
8
Accounting reporting decisions and firms' innovativeness
... An enterprise has a life cycle, the same way as almost everything else, they start, grow, mature, and if they don’t find a way to survive, they die. So, a company must achieve self-sustainability to keep attracting new ...
26
Conserved Value Based Accounting Principles Removing Chaotic Fluctuations from Financial Statements
... in accounting at the time and is thus considered the founding father of accounting ...in accounting today, ...in accounting, other GAAP do not outright favor some user groups over ...of ...
158
Basic accounting concepts
... order to value uniformly the transactions of a business, it is necessary to have a measurement and currency unit that denominates monetary value (in Spain, the euro). The function of accountancy is not to give an account ...
49
Spanish SMEs´ subsidised and guaranteed credit during economic crisis: a regional perspective
... aid policies in a given country, ii) the impact of a specific aid in a particular sector of the economy of one country or regions of one country, and iii) the impact in a specific phase of the entrepreneurship ...
39
Accounting before Accountability
... Similarly, vertical articulation is unnecessary when a developmental score scale is available, as in the Stanford Achievement Test (SAT) series for example. Even when performance standar[r] ...
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