EVALUATION METHODS USED FOR TANGIBLE ASSETS BY ECONOMIC ENTITIES
At many entities the net asset value is influenced by the evaluation methods applied for tangible assets, because the value of intangible assets and financial assets is small in most cases. The objective of this paper is to analyze the differences between the procedures / methods of evaluation appli...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Romanian Foundation for Business Intelligence
2014-06-01
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| Series: | Cross-Cultural Management Journal |
| Subjects: | |
| Online Access: |
http://seaopenresearch.eu/Journals/articles/CMJ2014_I1_7.pdf
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| _version_ | 1811245276276457472 |
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| author | Csongor CSŐSZ Partenie DUMBRAVĂ |
| author_facet | Csongor CSŐSZ Partenie DUMBRAVĂ |
| author_sort | Csongor CSŐSZ |
| collection | DOAJ |
| description | At many entities the net asset value is influenced by the evaluation methods applied for tangible assets, because the value of intangible assets and financial assets is small in most cases. The objective of this paper is to analyze the differences between the procedures / methods of evaluation applied by micro and small entities and medium and large entities for tangible assets in Romania and Hungary. Furthermore, we analyze the differences between the procedures / methods of evaluation applied by micro and small entities in Romania and Hungary, respectively the differences between medium and large entities regarding de evaluation methods for tangible assets in Romania and Hungary. For this empirical study the questionnaire is used – as research technique, and to demonstrate the significant differences between the evaluation methods we used the Kolmogorov – Smirnov Z test. |
| first_indexed | 2024-04-12T14:37:19Z |
| format | Article |
| id | doaj.art-a426b39d3777418795db3cea5ed821b7 |
| institution | Directory Open Access Journal |
| issn | 2286-0452 |
| language | English |
| last_indexed | 2024-04-12T14:37:19Z |
| publishDate | 2014-06-01 |
| publisher | Romanian Foundation for Business Intelligence |
| record_format | Article |
| series | Cross-Cultural Management Journal |
| spelling | doaj.art-a426b39d3777418795db3cea5ed821b72022-12-22T03:29:02ZengRomanian Foundation for Business IntelligenceCross-Cultural Management Journal2286-04522014-06-01XVI17987cmj:y2014:i1::CSOSZ-DUMBRAVAEVALUATION METHODS USED FOR TANGIBLE ASSETS BY ECONOMIC ENTITIESCsongor CSŐSZ0Partenie DUMBRAVĂ1 Faculty of Economics and Business Administration, University „Babeş-Bolyai” Cluj Napoca, Romania Faculty of Economics and Business Administration, University „Babeş-Bolyai” Cluj Napoca, Romania At many entities the net asset value is influenced by the evaluation methods applied for tangible assets, because the value of intangible assets and financial assets is small in most cases. The objective of this paper is to analyze the differences between the procedures / methods of evaluation applied by micro and small entities and medium and large entities for tangible assets in Romania and Hungary. Furthermore, we analyze the differences between the procedures / methods of evaluation applied by micro and small entities in Romania and Hungary, respectively the differences between medium and large entities regarding de evaluation methods for tangible assets in Romania and Hungary. For this empirical study the questionnaire is used – as research technique, and to demonstrate the significant differences between the evaluation methods we used the Kolmogorov – Smirnov Z test. http://seaopenresearch.eu/Journals/articles/CMJ2014_I1_7.pdf accounting policyevaluation methods / proceduresevaluation basesrevaluation |
| spellingShingle | Csongor CSŐSZ Partenie DUMBRAVĂ EVALUATION METHODS USED FOR TANGIBLE ASSETS BY ECONOMIC ENTITIES Cross-Cultural Management Journal accounting policy evaluation methods / procedures evaluation bases revaluation |
| title | EVALUATION METHODS USED FOR TANGIBLE ASSETS BY ECONOMIC ENTITIES |
| title_full | EVALUATION METHODS USED FOR TANGIBLE ASSETS BY ECONOMIC ENTITIES |
| title_fullStr | EVALUATION METHODS USED FOR TANGIBLE ASSETS BY ECONOMIC ENTITIES |
| title_full_unstemmed | EVALUATION METHODS USED FOR TANGIBLE ASSETS BY ECONOMIC ENTITIES |
| title_short | EVALUATION METHODS USED FOR TANGIBLE ASSETS BY ECONOMIC ENTITIES |
| title_sort | evaluation methods used for tangible assets by economic entities |
| topic | accounting policy evaluation methods / procedures evaluation bases revaluation |
| url |
http://seaopenresearch.eu/Journals/articles/CMJ2014_I1_7.pdf
|
| work_keys_str_mv | AT csongorcsosz evaluationmethodsusedfortangibleassetsbyeconomicentities AT parteniedumbrava evaluationmethodsusedfortangibleassetsbyeconomicentities |