An Alternative to the Current Asset Class Distribution

2013 ◽  
Author(s):  
J.P. Poggi
Keyword(s):  
Class Distribution ◽  
Current Asset ◽  
Asset Class

Should it Take an Act of Congress to Change an Asset's Depreciable Recovery Period?

2008 ◽  
Vol 6 (1) ◽  
pp. 11-23
Author(s):  
Richard S. Leaman ◽  
John C. Tripp
Keyword(s):  
Current System ◽  
Recovery Period ◽  
Legislative Process ◽  
Political Issue ◽  
Asset Recovery ◽  
Current Asset ◽  
Asset Class ◽  
Asset Depreciation ◽  
Treasury Department ◽  
Congressional Action

As a result of enacting the Technical and Miscellaneous Revenue Act of 1988, Congress took control of establishing and changing asset depreciation periods from the Treasury Department. A detailed example of changing an asset's recovery period by the legislative process is presented, as well as a detailed example of resolving an asset class dispute by congressional action. The paper establishes that the current system for determining asset depreciation recovery periods and the current asset recovery periods now in use are dysfunctional. The authors argue that asset depreciation recovery periods should be determined based on a thoughtful and rational economic analysis (in accordance with the Tax Reform Act of 1986 Committee Reports), rather than be subject to the legislative process and become just another political issue subject to special interest lobbying efforts and the vagary of the revenue needs of government. The paper concludes with a recommendation to reassign the establishment and changes to asset recovery periods to the Treasury Department, where the resources and expertise reside, subject to congressional approval of the Treasury's recommendations.

Medical Centers - an arising asset class in Germany ?

2016 ◽  
Author(s):  
Holger Ladewig ◽  
Matthias Kirsten
Keyword(s):  
Medical Centers ◽  
Asset Class

Emerging Markets Benchmarks: Understanding an Evolving Asset Class

CFA Digest ◽  
1997 ◽  
Vol 27 (4) ◽  
pp. 33-34
Author(s):  
Frank T. Magiera
Keyword(s):  
Emerging Markets ◽  
Asset Class

Evaluating Currencies as a Separate Asset Class

1989 ◽  
Vol 1989 (5) ◽  
pp. 47-53 ◽  
Author(s):  
Mack Ott
Keyword(s):  
Asset Class

The Defensive Asset Class: A New Paradigm in Plan Diversification

CFA Digest ◽  
2002 ◽  
Vol 32 (4) ◽  
pp. 93-94
Author(s):  
Frank T. Magiera
Keyword(s):  
New Paradigm ◽  
Class A ◽  
Asset Class

A Study On Comparison About Working Capital Management Of State Bank Of India And Industrial Credit And Investement Corporation Of India

Think India ◽  
2019 ◽  
Vol 22 (2) ◽  
pp. 251-276
Author(s):  
S. DEVI ◽  
R.POORNIMA RANI
Keyword(s):  
Main Theme ◽  
Managerial Accounting ◽  
Capital Management ◽  
Working Capital ◽  
Current Ratio ◽  
Efficient Operation ◽  
Working Capital Management ◽  
Satisfactory Level ◽  
Current Asset

Working capital management refers to a company's managerial accounting strategy designed to monitor and utilize the two components of working capital, current assets and current liabilities, to ensure the most financially efficient operation of the company. The goal of working capital management is to manage the firm’s current asset and current liabilities in such a way that satisfactory level of working capital is maintained. A study on comparison in working capital management with State Bank of India and Industrial Credit and Investment Corporation of India is analyzed to know the liquidity and current ratio. The interaction between current asset and current liabilities is therefore is the main theme of the theory of working capital management.

The forest margin vegetation of the South Urals (Bashkortostan Republic)

2009 ◽  
pp. 54-96 ◽  
Author(s):  
S. M. Yamalov ◽  
S. V. Kucherova
Keyword(s):  
Southern Urals ◽  
South Urals ◽  
The South ◽  
The Southern Urals ◽  
New Associations ◽  
Class Distribution ◽  
Forest Margin ◽  
Eastern Border

The syntaxonomy of the Southern Urals’ forest margins in Bashkortostan Republic is presented. Three new associations and four communities are described. The criteria of identifying the forest margins communities to belong to the class Trifolio-Geranietea and the eastern border of the class distribution are discussed.

Rasio-Rasio Keuangan dalam Memprediksi Kecurangan

2018 ◽  
Vol 10 (1) ◽  
pp. 66-76
Author(s):  
Alfian Ronggo Pribadi
Keyword(s):  
T Test ◽  
Total Asset ◽  
Z Score ◽  
Working Capital ◽  
Net Profit ◽  
Current Asset ◽  
Equity Ratio

Penlitian ini bertujuan untuk membuktikan apakah perusahaan yang melakukan kecurangan akuntansi dengan yang tidak melakukan kecurangan akuntansi memiliki nilai rasio yang berbeda secara signifikan dengan menggunakan dua model pendeteksi kecurangan akuntansi  yaitu Beneish M-Score da Altman Z-Score. Penelitian ini menggunakan delapan variabel yaitu debt to equity ratio , debt to total asset ratio, net profit to revenue ratio, current asset to total asset ratio, receivable to revenue ratio, inventory to total asset ratio,working capital to total asset ratio dan revenue to total asset ratio. Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2010-2016. Total sampel dalam penelitian ini sebanyak 57 perusahaan  dengan jumlah observasi sebanyak 212. Pengujian hipotesis dengan menggunakan uji beda independent sample t-test. Hasil penelitian ini menunjukkan bahwa variabel  debt to equity ratio , debt to total asset ratio, net profit to revenue ratio, working capital to total asset ratio dan revenue to total asset ratio memiliki perbedaan yang signifikan antara perusahaan yang melakukan kecurangan akuntansi dengan yang tidak melakukan kecurangan akuntansi. Sedangkan untuk variabel current asset to total asset ratio, receivable to revenue ratio , dan inventory to total asset ratio tidak memiliki perbedaan yang signifikan antara perusahaan yang melakukan kecurangan akuntansi dengan yang tidak melakukan kecurangan akuntansi.  

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