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001-es BibID:BIBFORM086190
Első szerző:Dékán Tamásné Orbán Ildikó (közgazdász, jogász)
Cím:Measurement of Agricultural Activities According to the International Financial Reporting Standards / Dékán Tamásné Orbán Ildikó, Kiss Ágota
Dátum:2015
ISSN:2212-5671
Megjegyzések:IAS 41 Agriculture sets out the accounting for agricultural activities and makes differentiation between biological assets (living plants and animals), agricultural produce (harvested product of the company's biological assets) and products that are the outcome of processing that followed harvest. The standard generally requires biological assets to be measured at fair value less estimated costs to sell, but this method can be applied only if the fair value can be estimated reliably. If this requirement does not stand, the asset is measured at cost decreased by the depreciation and the losses of impairment that accumulated. At the point of harvest the value of agricultural produce is its fair value less estimated costs to sell, and at that time this value is considered the cost of the produce(for the purposes of IAS 2 Inventories.
Tárgyszavak:Társadalomtudományok Közgazdaságtudományok idegen nyelvű folyóiratközlemény külföldi lapban
folyóiratcikk
IAS
standards
agriculture
measurement
Megjelenés:Procedia Economics and Finance. - 32 (2015), p. 777-783. -
További szerzők:Kiss Ágota (1989-) (okleveles közgazdász)
Internet cím:Szerző által megadott URL
DOI
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2.

001-es BibID:BIBFORM086096
Első szerző:Kiss Ágota (okleveles közgazdász)
Cím:The 'EPS' of the IFRS as a Benchmark of Corporate Performance / Kiss Ágota, Dékán Tamásné Orbán Ildikó
Dátum:2015
ISSN:1222-569X 1582-5450
Megjegyzések:The measurement of the corporate's performance; efficiency and effective use of resources has an increasing role nowadays. In a globalizing and strongly competitive market environment the adequate, up-to-date, reliable and accurate information is inevitable for the companies in order to operate efficiently. Accounting is a part of corporate information system that's primarily objective is to capture the economic changes and to present their effect on the wealth and income of the companies. The performance of companies is interpreted in many ways and there is an extensive literature that discusses performance measurement and depending on the objective and the interested parties there are several methods from simple indicators to the more complicated models. According to the most frequently used definition, performance measurement is the measurement process of the effectiveness and efficiency of activities (Neely et al., 1995). Based on the accounting information of the companies many performance indicators can be shaped that could be useful benchmarks. The companies listed on the stock exchange must put special emphasis on the measurement of their performance and its presentation in the financial statements compared to the non-listed companies as the investor's primary aim is to maximize the returns on their investments. The national level regulations in this area are not unified; hence the comparison of companies is problematic. The listed companies must present their financial statements in accordance to the International Financial Reporting Standards (IFRS). The standard boards realized the lack of comparability as a result of the non-unified performance measurement. Their opinion is that earnings per share (EPS) is a comparable indicator and shows a consistent picture about the earnings of the companies so in 1997 they issued the IAS 33 ♭Earnings per share' standard. The IAS 33 provides a standardized method to calculate the EPS that is able to inform the investors reliably about their earnings on their shares. In this study our aim is to introduce the theoretical framework of the standard issued by the International Accounting Standards Committee (IASC), the present the calculation methods of the basic and diluted EPS indicators. We will also the practical application of the method by analysing the financial statements of the 30 companies of the Deutscher Aktienindex (DAX). The current study focuses on the method of performance measurement supported by the IASB that alleviates the comparison of companies and not identical with the performance measurement methods used in the discipline of finance.
Tárgyszavak:Társadalomtudományok Közgazdaságtudományok idegen nyelvű folyóiratközlemény külföldi lapban
folyóiratcikk
IFRS
earnings per share
basic and diluted EPS
DAX
Megjelenés:Annals of the University of Oradea Economic Science. - 24 (2015), p. 944-948. -
További szerzők:Dékán Tamásné Orbán Ildikó (1975-) (közgazdász, jogász)
Internet cím:Szerző által megadott URL
Intézményi repozitóriumban (DEA) tárolt változat
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