| عنوان فارسی مقاله: |
مفاهیم درآمد و ارزیابی دارائی ها: زمینه تئوریکی برای حسابداری قیمت بازار و اساس |
| عنوان انگلیسی مقاله: |
Concepts of Income and Valuation of Assets: Theoretical Ground for Mark-to-market Accounting and Realization Basis |
خلاصه مطالب
1 . مقدمه
2 . ارزیابی دارائی و تخصیص درآمد
3 . سود اقتصادی و تعیین ارزش دارائی
4 . سود تحقق یافته و تغییرات در قیمت بازار دارائی های مالی
5 . تحقق سود و جدائی از سرمایه
6- هدف حسابداری و مفهوم ارزیابی بازار به بازار
7. بدهیهایی که داراییهای غیر مالی را تامین می کنند
8- ابزار مالی برای تثبیت جریانهای نقدی آتی
نتیجه گیری
کلمات کلیدی :
Recognition and Measurement Conceptshighered.mheducation.com/sites/.../recognition_and_measurement_concepts.htmlThe concept statement does not address specific recognition issues. .... For an asset, this is the fair value of what is given in exchange (usually cash) for ... Determining accounting income by the accrual accounting model is a challenging task.Accounting Income vs Economic Income • The Strategic CFOhttps://strategiccfo.com/accounting-income-vs-economic-income/Jul 23, 2013 - Unrealized gains and losses are also called paper gains or paper losses, because the nominal value of the asset or liability has changed, but ...[PDF]Business Valuation Concepts for Fixed Asset Appraiserswww.appraisers.org/.../201409_iac_presentation_bvconceptsforfixedassetappraisers_r...Sep 14, 2014 - Understand key elements of the Income Approach to valuation. 3. Understand concepts of allocation of business income to different assets.Searches related to Concepts of Income and Valuation of Assetsasset valuation methodsasset valuation methods pdfasset valuation formulavaluation of assets pdfvaluation of assets and liabilitiesvaluation of goodwilldiscounted cash flowwhat is income