Matches in SemOpenAlex for { <https://semopenalex.org/work/W3027009042> ?p ?o ?g. }
Showing items 1 to 87 of
87
with 100 items per page.
- W3027009042 endingPage "1020" @default.
- W3027009042 startingPage "1013" @default.
- W3027009042 abstract "The objectives of the study. This article substantiates the scientific and methodological approach to accounting for informal assets in the course of valuation procedures. Methodology and research. As part of the study of the process of identifying and accounting for informal assets in the course of assessing the value of a company, the transformation of the concept of “asset” has been investigated. The authors considered the regulatory framework of the concept of an asset, and also analyzed the possibility of accounting for valuation activities (and other analytical procedures) of informal assets, that is, assets that do not have all the formal qualifications of assets. As part of informal assets, hidden, imaginary and probabilistic assets, as well as economic analogues of assets, are considered. The authors also examined in detail the features of accounting and valuation of assets, the alienation of which from the organization is impossible or unlikely. Results. As a result of the analysis in this article, it was proved that there are assets that are not reflected in accounting, but ultimately affect the value of the company. Such assets cannot be entered into accounting and reflected in the accounting (financial) statements, as they do not meet qualification requirements, at the same time, assets that are unreasonably reflected there due to an error or due to the loss of assets qualification features. These assets are identified by the authors as informal. The authors proposed a scientific and methodological approach to identifying, classifying and assessing the value of informal assets held by companies." @default.
- W3027009042 created "2020-05-29" @default.
- W3027009042 creator A5005996898 @default.
- W3027009042 creator A5082351552 @default.
- W3027009042 date "2020-05-05" @default.
- W3027009042 modified "2023-09-30" @default.
- W3027009042 title "Accounting for informal assets in the valuation of a company" @default.
- W3027009042 hasPublicationYear "2020" @default.
- W3027009042 type Work @default.
- W3027009042 sameAs 3027009042 @default.
- W3027009042 citedByCount "0" @default.
- W3027009042 crossrefType "journal-article" @default.
- W3027009042 hasAuthorship W3027009042A5005996898 @default.
- W3027009042 hasAuthorship W3027009042A5082351552 @default.
- W3027009042 hasConcept C10138342 @default.
- W3027009042 hasConcept C10616337 @default.
- W3027009042 hasConcept C121955636 @default.
- W3027009042 hasConcept C129361004 @default.
- W3027009042 hasConcept C144133560 @default.
- W3027009042 hasConcept C162118730 @default.
- W3027009042 hasConcept C162324750 @default.
- W3027009042 hasConcept C163867264 @default.
- W3027009042 hasConcept C169824061 @default.
- W3027009042 hasConcept C175444787 @default.
- W3027009042 hasConcept C183206440 @default.
- W3027009042 hasConcept C185669311 @default.
- W3027009042 hasConcept C186027771 @default.
- W3027009042 hasConcept C21364161 @default.
- W3027009042 hasConcept C2778348673 @default.
- W3027009042 hasConcept C2781426361 @default.
- W3027009042 hasConcept C30472729 @default.
- W3027009042 hasConcept C38652104 @default.
- W3027009042 hasConcept C41008148 @default.
- W3027009042 hasConcept C60679458 @default.
- W3027009042 hasConcept C76178495 @default.
- W3027009042 hasConceptScore W3027009042C10138342 @default.
- W3027009042 hasConceptScore W3027009042C10616337 @default.
- W3027009042 hasConceptScore W3027009042C121955636 @default.
- W3027009042 hasConceptScore W3027009042C129361004 @default.
- W3027009042 hasConceptScore W3027009042C144133560 @default.
- W3027009042 hasConceptScore W3027009042C162118730 @default.
- W3027009042 hasConceptScore W3027009042C162324750 @default.
- W3027009042 hasConceptScore W3027009042C163867264 @default.
- W3027009042 hasConceptScore W3027009042C169824061 @default.
- W3027009042 hasConceptScore W3027009042C175444787 @default.
- W3027009042 hasConceptScore W3027009042C183206440 @default.
- W3027009042 hasConceptScore W3027009042C185669311 @default.
- W3027009042 hasConceptScore W3027009042C186027771 @default.
- W3027009042 hasConceptScore W3027009042C21364161 @default.
- W3027009042 hasConceptScore W3027009042C2778348673 @default.
- W3027009042 hasConceptScore W3027009042C2781426361 @default.
- W3027009042 hasConceptScore W3027009042C30472729 @default.
- W3027009042 hasConceptScore W3027009042C38652104 @default.
- W3027009042 hasConceptScore W3027009042C41008148 @default.
- W3027009042 hasConceptScore W3027009042C60679458 @default.
- W3027009042 hasConceptScore W3027009042C76178495 @default.
- W3027009042 hasIssue "1" @default.
- W3027009042 hasLocation W30270090421 @default.
- W3027009042 hasOpenAccess W3027009042 @default.
- W3027009042 hasPrimaryLocation W30270090421 @default.
- W3027009042 hasRelatedWork W1516890855 @default.
- W3027009042 hasRelatedWork W2001733892 @default.
- W3027009042 hasRelatedWork W2034689166 @default.
- W3027009042 hasRelatedWork W2112663114 @default.
- W3027009042 hasRelatedWork W2297175175 @default.
- W3027009042 hasRelatedWork W2353888778 @default.
- W3027009042 hasRelatedWork W2363769135 @default.
- W3027009042 hasRelatedWork W2375404836 @default.
- W3027009042 hasRelatedWork W2379792552 @default.
- W3027009042 hasRelatedWork W2390947403 @default.
- W3027009042 hasRelatedWork W2489857579 @default.
- W3027009042 hasRelatedWork W2583281191 @default.
- W3027009042 hasRelatedWork W2765138095 @default.
- W3027009042 hasRelatedWork W2943012838 @default.
- W3027009042 hasRelatedWork W2950846705 @default.
- W3027009042 hasRelatedWork W2982964440 @default.
- W3027009042 hasRelatedWork W3112830490 @default.
- W3027009042 hasRelatedWork W3131966496 @default.
- W3027009042 hasRelatedWork W3172040952 @default.
- W3027009042 hasRelatedWork W338334512 @default.
- W3027009042 hasVolume "14" @default.
- W3027009042 isParatext "false" @default.
- W3027009042 isRetracted "false" @default.
- W3027009042 magId "3027009042" @default.
- W3027009042 workType "article" @default.