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ERIC Number: EJ1117361
Record Type: Journal
Publication Date: 2016
Pages: 9
Abstractor: As Provided
ISSN: EISSN-1306-3065
Evaluation of the Effect of Non-Current Fixed Assets on Profitability and Asset Management Efficiency
Lubyanaya, Alexandra V.; Izmailov, Airat M.; Nikulina, Ekaterina Y.; Shaposhnikov, Vladislav A.
International Journal of Environmental and Science Education, v11 n15 p7745-7753 2016
The purpose of this article is to investigate the problem, which stems from non-current fixed assets affecting profitability and asset management efficiency. Tangible assets, intangible assets and financial assets are all included in non-current fixed assets. The aim of the research is to identify the impact of estimates and valuation in accounting for non-current fixed assets through several objectives, for example, explanation of the impairment tests of tangible and intangible assets under IFRS. This study relied on combining the deductive approach with the quantitative analysis approach, where the deductive approach was used to root the subject through books, periodicals and scientific communications and electronic articles published online. The results of the research: The differences in the measurement of accounting figures under IFRS and EAS may directly affect the numerator of ratio calculations, their denominator, or both. In cases where the difference in measurement affects only the numerator or only the denominator, the effect of the changes is straightforward, easy to identify and to interpret. Identification and interpretation are less obvious in cases of numerous diverging effects on ratios. The results provided by this article have a practical value for designers and users of financial statements.
LOOK Academic Publishers. Knobbelzwaansingel 211 Den Haag 2496LN, Netherlands. Tel: 31-20-217-0912; e-mail:; Web site:
Publication Type: Journal Articles; Reports - Research
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: Egypt (Cairo)
Grant or Contract Numbers: N/A