Search results for "comptabilitat"
showing 9 items of 19 documents
Accounting Symmetries on Indonesian Entities by Applying the Edgeworth's Box
2020
Decisions making of entities in an economy are materialized into transactions to transform economic goods into monetary goods, maintaining a continued management of the corporate activity. The transformation of economic goods into monetary ones is a <<mutatis mutandis>> effect in which entities of the economic and financial market interfere with different impact in their respective financial statements. In accordance to the economic situation of the market, we can make a bigger/smaller association between such entities. This association is susceptible of being represented by accounting symmetries. Accounting symmetries are obtained to measure the positions taken by entities in a…
Assessing the impact of operating lease capitalization with dynamic Monte Carlo simulation
2019
Abstract The European Commission has recently adopted a new accounting standard for leases that will be implemented in 2019, which requires operating lease contracts to be included in the balance sheet, affecting key ratios, leverage and profitability. We simulate the impact of IFRS 16 using Monte Carlo method, which incorporates the uncertainty of the future value of variables when making predictions. Unlike prior studies based on historical data, our study considers a five-year forecast horizon and, more importantly, contemplates several probable scenarios. Based on the STOXX All Europe 100, our results confirm that, in 2019, liability maturity, liquidity and return on assets will decreas…
La capitalización de los arrendamientos operativos: Análisis del impacto en las empresas del IBEX 35
2018
Purpose: This paper analyzes the consequences of the change in the accounting rules about operating leases in the companies and users of financial information. Design/methodology: We use the constructive capitalization method to estimate the liabilities and leased assets and perform an ex ante analysis of the regulatory impact in the IBEX 35 non-financial companies. Non-parametric tests are employed to examine the effect on certain ratios, and through a multivariate regression we investigate the business characteristics that explain the variation of EBITDA. Findings: The ratios under study are significantly affected by the capitalization of operating leases. The explanatory analysis shows t…
Special Issue: Current Trends in Research in Accounting Finance and Management Control
2017
On January 27, 2016, an agreement was signed with OmniaScience to select articles to be published in the journal Intangible Capital, in a special issue titled "Current Trends in Research in Accounting, Finance and Management Control." The agreement was reached within the framework of three events at the University of Valencia, from June 27 to 30, 2016: XXI Workshop on Accounting and Management Control. “Memorial Raymond Konopka”, X Iberoamerican Congress of Management Accounting, III International Congress on Port Management.More than 200 papers were presented to these events. After being peer-reviewed by a scientific committee made up of 50 professionals, 123 papers were selected. Then, t…
Microsimulación de políticas impositivas: la(s) reforma(s) del IRPF 2015
2015
En este trabajo vamos a analizar el impacto de la reforma del IRPF 2015. Para ello, utilizando como base los datos del ejercicio 2010 contenidos en el Panel de declarantes de IRPF 1999-2010, realizaremos dos ejercicios de microsimulación, en los que liquidaremos, para todas las observaciones de la muestra, el IRPF de 2014 y de 2015 respectivamente en base a la legislación que rija en cada ejercicio impositivo. Terminadas las simulaciones, presentaremos los principales resultados comparados para poder evaluar los cambios, y realizaremos finalmente un análisis adicional sobre los efectos distributivos de la reforma de 2015, que nos aporte una visión más completa sobre la misma. En resumen, qu…
Materials docents assignatura Direcció General i Estratègia de l'Empresa Grau Finances i Comptabilitat
2011
Material docent corresponent a l'assignatura Direcció General i Estratègica de l'Empresa del Grau de Finances i Comptabilitat
Curs Comptabilitat de Costos: part teòrica 2n semestre
2021
El document forma part dels materials docents programats mitjançant l'ajut del Servei de Política Lingüística de la Universitat de València Materials docents de l'assignatura Comptabilitat de Costos, impartida en els graus de ADE, DADE i TADE de la Universitat de València, del curs acadèmic 2020/2021. El contingut dels mateixos segueix la guia acadèmica de la citada assignatura. Teaching materials for the subject Cost Accounting, taught in the degree in Business Administration and the double degrees in Business Administration-Law and Business Administration-Tourism at the University of Valencia, in the 2020/2021 academic year. The content of the same follows the academic guide of the subjec…
Material docent Comptabilitat Financera ADE
2021
El document forma part dels materials docents programats mitjançant l'ajut del Servei de Política Lingüística de la Universitat de València. Material docent de l'assignatura Comptabilitat Financera del Grau d'Administració i Direcció d'Empreses.
Informació economicofinanceraen l’empresa farmacèutica
2019
En aquest tema es descriu a nivell bàsic la comptabilitat i els comptes anuals, on l'estudiant ha de saber llegir els comptes anuals. Es revisen ràtios bàsics de comptabilitat i s'estudia el marge brut i el punt d'equilibri. D'altra banda s'ensenya a l'alumne a calcular els preus dels medicaments inclosos imposats i recàrrec d'equivalència.