Sustainability accounting for companies: Catchphrase or decision support for business leaders?
- Calculating True Net Worth. Lynott, Bill // American Drycleaner (American Trade Magazines LLC (ATM));11/01/2012, p32
The article presents information on calculating net worth of assets and business in the dry cleaning industry. It is said that a precise knowledge of value helps in making appropriate investment decisions, handling debt, and plan other important financial matters. It is suggested to consider...
- Business Valuation: An Emerging Area of Practice for Accountants. Bhattacharya, Somnath; Braun, Gary P. // National Public Accountant;May2001, Vol. 46 Issue 3, p15
Presents information on business valuation, an emerging area of practice for accountants. Nature of the business valuation practice; Comparison between small and large accounting firms; Legal liability implications of establishing a business valuation practice.
- Do You Know What Your Business Is Worth? Urbach, Victor // Long Island Business News (7/1993 to 5/2009);1/5/2007, Vol. 54 Issue 1, p18A
The article shares the author's insights on how business owners value their companies when planning an exit. He notes that valuing their business differs from how they value other assets, such as their houses which have a fixed value. According to him, business value differs, depending on who...
- SSARS Interpretation No. 29 of AR Section 100, Reporting on an Uncertainty, Including an Uncertainty About an Entity's Ability to Continue as a Going Concern. Georgiades, George // GAAS Update Service;5/15/2007, Vol. 7 Issue 9, p1
The article outlines the provisions of Standards for Accounting and Review Services (SSARS) Interpretation No. 29 of Accounting and Review (AR) Section 100, Reporting an Uncertainty, including an Uncertainty About an Entity's Ability to Continue as a Going Concern. It provides guidance on issues...
- Prediction Achievement and Simulated Decision Makers as an Extension of the Predictive Ability Criterion: A Reply. Libby, Robert // Accounting Review;Jul76, Vol. 51 Issue 3, p672
The article presents response of the author on comments made by scholars Gerald L. Salamon, Wilfred C. Uecker and Richard Simmons and James Jimbalvo on his article "Prediction Achievement and Simulated Decision Makers As an Extension of the Predictive Ability Criterion," published in the July...
- VERTÄ–S NUSTATYMO METODÅ² TAIKYMO ASPEKTAI Ä®MONÄ–SE, KURIÅ² AKCIJOMIS VIEÅ AI NEPREKIAUJAMA. Sinevičienė, Lina // Economics & Management;2007, p247
A company's value is a main criteria making it's management decisions and determining value in company buy-sell operations. Process of companies' or its subsidiaries valuation helps to identify creation or destruction economic value in the company. In the literature there is very little...
- ACCOUNTING ASPECTS OF MEASURING PERFORMANCE IN LEAN MANUFACTURING ENVIRONMENT. // Zbornik Radova Ekonomskog Fakulteta u Istocnom Sarajevu;2013, Issue 7, p223
The use of traditional accounting control and measurement systems in lean business environment represents the most dangerous risk for the company because business decisions are often based on wrong conclusions while, on the other hand, Lean Accounting, i.e. Value Stream Accounting provides a...
- The Need for Training in Business Appraisals. Swanson, Robert D. // CPA Journal;Apr99, Vol. 69 Issue 4, p72
Focuses on the expansion of certified public accountants' practice to include business valuation services. Appraiser qualifications; Reliance of judges on qualified appraisers; Information on the arbitrage pricing model approach.
- The empirical foundation for business valuations. Power, Robert M. // Pennsylvania CPA Journal;Fall99, Vol. 70 Issue 3, p29
Discusses the various aspects of professional business valuation. Empirical research; Determination of the income stream; Risk/reward rates; Determination of the capitalization rate; Consistent multiple for risk; Discounts with empirical basis; Discounts for minority interest.