This article studies the impact of changes in accounting property organizations connection with new regulations field accounting, and convergence Russian international standards. These are considered on example for tools inventory a construction contractor. The conclusion is made about significant financial statements limit accepting fixed assets established Accounting Policy, need to justify c...

The telecommunication industry depends on unit level mobility to respond to unexpected demands occurring over a large geographical range. If the response is not timely and comprehensive, these units may fail to meet the customer' required. Therefore, many telecom enterprises prepared abundant spare part. The arrangement provides "timely and wonderful" service while they raise the debt-to-asset ...

A balance sheet structure including fixed assets, net working capital and risky long-term debt leads to a model for option pricing of the firm’s equity. Each of the financial components constitutes a source of risk. A hedge based on three distinct options and the stock enables risk neutral valuation and avoids the problems of lack of tradability of the assets and market incompleteness reflected...

This paper focuses attention on specific aspects of entrepreneurial decisions relating to investment, both in the total fixed investments and plant & machinery (separately). Demand and financial factors, internal and external, are considered in the investment analysis. Finally the influence of determinants of fixed investment and investment plans are examined in Electric Power industry in India...

The approach for the public procurement of tangible fixed assets takes into account their importance, complexity and sensitivity sector. Considering economic turbulence generated by COVID-19 pandemic reduction financial resources, issue regarding acquisition in sector on new dimensions, as follows: way which resources are used identified social needs community application appropriate accounting...