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comptabilité des coûts courants

The influence of accounting changes on financial analysts' forecast accuracy and forecasting superiority: evidence from the netherlands... Further, in the earliest years after the adoption of changes from current cost accounting to historical cost accounting and changes from expensing to capitalization analysts' forecast accuracy and forecast superiority significantly improves,...

libre circulation des capitaux / gestion comptable / technologie et réglementation technique - core.ac.uk - PDF: www.tandfonline.com

Inflation accounting methods and their effectiveness... Constant purchasing power accounting and current cost accounting are explained as the major inflation accounting methods....

PDF: calhoun.nps.edu

A possibilitarian history of price change accounting in the uk: 1971-1985... It argues that a stable current cost accounting regime could have been established significantly before SSAP16 was in fact adopted or, alternately, that the retreat from SSAP16 could have been managed...

PDF: www.tandfonline.com

current value accounting

commercialisation - iate.europa.eu

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Funding dangers posed by extractive industries international accounting standard... If the standard is finalized with this perspective, the restriction to an historic cost accounting basis for reserves and resources will greatly handicap the financial abilities of the mining and petroleum industries relative to other industries allowed current value accounting of assets

libre circulation des capitaux / gestion comptable / technologie et réglementation technique - core.ac.uk - PDF: citeseerx.ist.psu.edu

current cost value accounting

commercialisation - iate.europa.eu

Publications scientifiques

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Current cost accounting: its role in regulated utilitiesCurrent cost accounting (CCA) was an important issue in financial accounting in the 1980s....

libre circulation des capitaux / gestion comptable / technologie et réglementation technique - core.ac.uk - PDF: www.ifs.org.uk

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An approach to inflation accounting in the context of developing economics.... A synthesis of ideas and informations derived from the evaluation process led us to recommend an inflation accounting system based on the basic prinCiples and concepts of Current Cost Accounting (CCA)....

libre circulation des capitaux / gestion comptable / technologie et réglementation technique - core.ac.uk - PDF: core.ac.uk

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Human cadaveric study on the branching pattern of external carotid artery...documented.METHODS:The variations in the level of bifurcation of the common carotid artery (CCA) and the branching pattern of the external carotid artery were studied on 25 cadavers....

commercialisation / industrie mécanique / production et structures agricoles - core.ac.uk - PDF: repository-tnmgrmu.ac.in

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How to encipher messages on a small domain deterministic encryption and the thorp shuffle... Correspondingly, making O(r) passes of maximally unbalanced Feistel over an n-bit string ensures CCA-security to 2 n(1−1/r) queries....

commercialisation - core.ac.uk - PDF: citeseerx.ist.psu.edu

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Interaction of trna with eukaryotic ribosomeThis paper is a review of currently available data concerning interactions of tRNAs with the eukaryotic ribosome at various stages of translation....

commercialisation / production et structures agricoles / activité agricole - core.ac.uk - PDF: doaj.org