您要找的是不是:
流动资产净额
non current asset
非流动资产
非流动资产
其他长期资产
其他非流动资产
其它持久资产
其他非目前资产
有形的非流动资产
有形固定资产
非流动资产合计
非流动资产合计
非流动资产合计
其它非流动资产会计
非流动资产处置损失
购建固定资产
更多收起网络短语
assets can be classified into current assets and non-current assets .
资产可以划分为流动资产和非流动资产。
Non-current assets also can be intangible assets, such as goodwill, patents or copyright.
非流动资产也可以是无形资产，如商誉、专利或版权。
Then look at Long Term Liabilities. Let’s say they went up by $500k because you borrowed $500k from the bank to purchase the servers that caused your Non-Current Assets to go up by $500k.
然后看一下长期负债，比如说因为从银行借得50万美元来购买服务器（注意这使得非流动资产上升了50万），长期负债的数字上升了50万美元，所以同样往净利润中增加50万。
Property, plant, and equipment have increased progressively, and so have non-current assets.
Liquidity for major non-financial corporations has never been better as measured by the high ratio of liquid assets to current liabilities.
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官方公共微信一些有关的财务比例的计算问题，坐求回答【acca吧】_百度贴吧
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一些有关的财务比例的计算问题，坐求回答收藏
ESCO的报表里面 他的sales 有一个 包括了 VAT 一个没包括，那做比例分析的时候比如算毛利率 净利率的时候要用哪个值？其他的收款期 还有资产使用率时使用的收入应该是税前还是税后？还有 这个利润先是显示净利润，然后后面写的是一部分分给owner of the parent， 还有一部分就是分给non-controlling interests。 算比例的时候净利润就用的那个最初的总和的 这样做是对的不？ 还有 他的BS里面也有少数所有者占得资产和 所有者权益，算公司比例 资产什么的还是也要把他们算进去吧？最后一个就是那个资产里面有个non-current assets classified as held for sale 这个应该算是什么资产？
亚马逊AWS-云创计划.最高可达10万元免费云资源!
我就回答你最后一个：可供出售金融资产。。。其他的分类有
持有至到期金融资产，交易性金融资产。
这个是属于另外分类的资产么？ 还是归到固定资产？
FRS 105这个 必须单独的出现在b/s至于到底放在current asset 还是 nOn current assets 需要看 具体情况一般是放在 current asset 里面
那计量的时候这个算CA么？还是就是一个单独类
他写了个非CA我直接就把他做了个单独类看了。。
十分感谢哈，还想请教一个稀释每股比例需要怎么分析呢
non-current assets classified as held for sale 比较特殊，其实应该放在current assets。因为non-current assets classified as held for sale 有个定义就是会在12个月内被卖掉，所以属于current assets！
non-current assets classified as held for sale 比较特殊，其实应该放在current assets。因为non-current assets classified as held for sale 有个定义就是会在12个月内被卖掉，所以属于current assets！
十分感谢 还请问下我现在算他有多少股 我先用的 net profit（包括了少数所有者权益的）除以了每股盈余，然后得出来股票数， 这样对吧？然后我再算每股价格。我要把这里的 share capital
跟 share premium account加起来再除吧？谢谢解答
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more authorsAbstractSFAS 142 requires managers to estimate reporting unit values to determine goodwill write-offs. Those estimates often use unverifiable discounted-future-cash-flows providing managers with more discretion than historically afforded in financial reporting. Ex post, managers can claim their unit value estimates were not realized due to factors outside their control, claims that are difficult to objectively falsify. In promulgating SFAS 142, standard setters assume managers, on average, use unverifiable discretion to convey private information
in contrast, agency theory predicts managers, on average, use unverifiable discretion opportunistically. We test these alternative hypotheses using a sample of firms with market indications of goodwill impairment. Our evidence, while consistent with agency theory, does not confirm the private information hypothesis.Discover the world's research12+ million members100+ million publications700k+ research projects
A body of research has provided evidence of management's bias in fair value estimates (Beaver and Venkatachalam, 2003; Bollen and Pool, 2009; Hilton and O'Brien, 2009; Nissim, 2003). Several empirical studies have evidenced deliberate managerial discretion in the use of fair value accounting to increase performance and cash flows (Fiechter and Meyer, 2009; Henry, 2009), to increase earnings volatility (Barth et al., 1995; Hodder et al., 2006; Li and Sloan, 2009), to meet analysts' forecasts (Fargher and Zhang, 2012; Song, 2008) and to increase management's compensation (Dechow et al., 2010; Livne et al., 2011; Ramanna and Watts, 2009; Shalev et al., 2013). Lastly, the reliability of fair value estimates is also affected by macroeconomics risks (Bratten et al., 2013). ABSTRACT: We investigate the association between asset revaluations of non-current assets and audit fees, using a sample of ASX 300 companies from the years . We report that there is a significant increase in the audit fees paid when non-financial assets (PPEs, investment properties and intangible assets) are measured at fair values. Moreover, we provide evidence that an independent valuer or appraiser significantly weakens the positive association between asset revaluations and audit fees. Furthermore, companies whose non-current assets are revalued upwards and those that revalue their non-current assets upwards every year have significantly higher audit fees. Additional tests provide empirical evidence that the strength of corporate governance has a moderating effect on the level of audit fees. This study contributes to the ongoing debate on the role of fair value accounting. The findings suggest agency costs associated with fair value estimates may offset the benefits from the use of fair value accounting. Full-text · Article · Apr 2015 Investors are also uncertain about coming legal and accounting rule changes and regulatory reforms (Zandi, 2011). The banking sector in the US reported billions of dollars of impairment losses on the FVA of its assets and liabilities as & goodwill & on its balance sheets (Ramanna and Watts, 2009), this & goodwill & is regularly tested for impairment and needs to be written down if the FVA of & goodwill & is below its book value. Further evidence on banks' reluctance to recognise losses comes from a goodwill impairment study by Disclosure Insight (2009), an independent investment research firm. ABSTRACT: This paper debates how fair-value accounting (FVA) that were deeply affected by the global financial crisis. The global financial crisis started in advanced economies spreading to emerging markets and low-income countries. Thus, it has been affected in the middle of 2007 and into 2009, which have examined the role of FVA in the financial crisis. This paper is used the value-relevance of fair-value reported under FAS 157 that estimates assets and liabilities in terms of a simple theoretical and empirical analysis literature framework. This empirical study proposed is a global crisis that not a normal cyclical crisis of capitalism. Also, it requires a change in the management policy to be tackled with new regulatory frameworks for financial institutions in order to stimulate economic activities. In other words, FVA may have amplified the crisis. Future research is needed to meet up-to-date information regarding the nature of capital markets and financial institutions. This requires a new for instance, a change from equilibrium theory to reflexivity theory which requires a change in the underlying model of the economic activity framework. Therefore, this study has concluded a new theory of the change of equilibrium to reflexivity that led to develop the model in the framework of the economic activity. Full-text · Article · Sep 2014 Investors are also uncertain about coming legal and accounting rule changes and regulatory reforms (Zandi, 2011). The banking sector in the US reported billions of dollars of impairment losses on the FVA of its assets and liabilities as & goodwill & on its balance sheets (Ramanna and Watts, 2009), this & goodwill & is regularly tested for impairment and needs to be written down if the FVA of & goodwill & is below its book value. Further evidence on banks' reluctance to recognise losses comes from a goodwill impairment study by Disclosure Insight (2009), an independent investment research firm. ABSTRACT: This paper debates how fair-value accounting (FVA) that were deeply affected by the global financial crisis. The global financial crisis started in advanced economies spreading to emerging markets and low-income countries. Thus, it has been affected in the middle of 2007 and into 2009, which have examined the role of FVA in the financial crisis. This paper is used the value-relevance of fair-value reported under FAS 157 that estimates assets and liabilities in terms of a simple theoretical and empirical analysis literature framework. This empirical study proposed is a global crisis that not a normal cyclical crisis of capitalism. Also, it requires a change in the management policy to be tackled with new regulatory frameworks for financial institutions in order to stimulate economic activities. In other words, FVA may have amplified the crisis. Future research is needed to meet up-to-date information regarding the nature of capital markets and financial institutions. This requires a new for instance, a change from equilibrium theory to reflexivity theory which requires a change in the underlying model of the economic activity framework. Therefore, this study has concluded a new theory of the change of equilibrium to reflexivity that led to develop the model in the framework of the economic activity. Full-text · Article · Jun 2014 One potential scenario is that fair value accounting becomes a popular and widely used vehicle for misrepresentation of financial reports. For example, recent evidence in Ramanna and Watts (2009) suggests that mandatory application of fair value to assess goodwill impairments is consistent with opportunistic representation of financial reports. In our voluntary setting, however, most companies choose to pre-commit against the use of fair value for non-financial assets. ABSTRACT: The choice between fair value and historical cost accounting is the subject of long-standing controversy among accounting academics and regulators. Nevertheless, the market-based evidence on this subject is very limited. We study the choice of fair value versus historical cost accounting for non-financial assets in a setting where market forces rather than regulators determine the outcome. In general, we find a very limited use of fair value accounting. However, the observed variation is consistent with market forces determining the choice. Fair value accounting is used when reliable fair value estimates are available at a low cost and when they convey information about operating performance. For example, with very few exceptions, firms’ managers commit to historical cost accounting for plant and equipment. Our findings contribute to the policy debate by documenting the market solution to one of the central questions in the accounting literature. Our findings indicate that despite its conceptual merits, fair value is unlikely to become the primary valuation method for illiquid non-financial assets on a voluntary basis. Full-text · Article · Jan 2013 A body of research has provided evidence of management's bias in fair value estimates (Beaver and Venkatachalam, 2003; Bollen and Pool, 2009; Hilton and O'Brien, 2009; Nissim, 2003). Several empirical studies have evidenced deliberate managerial discretion in the use of fair value accounting to increase performance and cash flows (Fiechter and Meyer, 2009; Henry, 2009), to increase earnings volatility (Barth et al., 1995; Hodder et al., 2006; Li and Sloan, 2009), to meet analysts' forecasts (Fargher and Zhang, 2012; Song, 2008) and to increase management's compensation (Dechow et al., 2010; Livne et al., 2011; Ramanna and Watts, 2009; Shalev et al., 2013). Lastly, the reliability of fair value estimates is also affected by macroeconomics risks (Bratten et al., 2013). ABSTRACT: This paper examines whether the accounting choice to revalue non-current assets and the attributes of asset revaluations affect the level of audit fees paid in Australia. Using a sample of Australian Securities Exchange (ASX) 300 Firms, we find that firms choosing the revaluation model incur higher audit fees than those that chose the cost model. Additionally, asset revaluations made by directors lead to the firm incurring higher audit fees than for asset revaluations made by external independent appraisers. While the revaluation of property, plant and equipment (PPE) increases audit fees, revaluation of investment properties (IP) generally leads to lower audit fees. The findings suggest that asset revaluations can result in higher agency and litigation costs. As well, audit costs vary with the reliability of the asset revaluations and the class of assets being revalued.Article · Aug 2012 Foremost, new goodwill accounting rules may provide new opportunities to manage earnings (Masters-Stout et al., 2008). Fair value, subjectivity in valuation and estimates of the management as a part of financial reporting has stirred discussion especially in the context of goodwill accounting (Sevin and Schroeder, 2005; Beatty and Weber, 2006; Wines et al., 2007; Jerman and Manzin, 2008; Masters-Stout et al., 2008; Paananen, 2008; Ramanna, 2008; Jarva, 2009; Ramanna and Watts, 2009; Carlin and Finch, 2010; Hamberg et al., 2011). Auditors' role is to ensure that financial statements of a company provide reliable information about the company. ABSTRACT: In this paper, we explore auditors’ perceptions of goodwill accounting under IFRS with a survey of Finnish KHT-certified auditors in 2011. Exploratory factor analysis indicates that auditors are divided in two distinct groups: one group has a favorable attitude towards the IFRS procedures of goodwill accounting, while the other group sees that managerial interests affect goodwill impairment decisions. A binary choice model shows that Big 4 auditors are more likely to belong to the favorable group.Article · Jan 2012 ArticleJanuary 2012ArticleFebruary 2010 · European Accounting Review · Impact Factor: 1.15ArticleApril 2012 · SSRN Electronic JournalArticleJuly 2010 · Advances in AccountingData provided are for informational purposes only. Although carefully collected, accuracy cannot be guaranteed. Publisher conditions are provided by RoMEO. Differing provisions from the publisher's actual policy or licence agreement may be applicable.This publication is from a journal that may support self archiving.
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