Analyzing the Results of Accounting Evaluation Methods Through Practical Applications

Ibrahim Mert

doi:doi:10.11648/j.ebm.20200604.14

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Analyzing the Results of Accounting Evaluation Methods Through Practical Applications

Ibrahim Mert

Published in European Business & Management (Volume 6, Issue 4)

Received: 6 July 2020 Accepted: 25 July 2020 Published: 20 August 2020

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Abstract

Even though different types of accounting evaluation approaches have been discussed in this article, mainly the income-based approach to business evaluation, asset-based approach to business evaluation and practical case evaluation have been analyzed. This article presents the principles of assessment of accounting items as active, external sources and equity and how financial performance is reflected. An important detail in this part of the project is the method of approach in assessing the direct reference to the main base for determining the elements of external sources and equity. In this analysis I have left the rules in the International Accounting Standard Board (IASBF) Framework, which provides tax assessment: historical cost, current cost, realizable value (settlement) and the present value as far as external sources are concerned such as stocks, bonds, and others. Fair value should be added as the basis for evaluation, even if not expressly provided for the general, is often used to IFRS as a basis for evaluating several external sources. I believe that this assessment is not at a crossroads about the theoretical and practical evaluation of most elements of external sources at fair value, including all sources from ordinary activities, which are recognized in the accounts at fair value.

Published in	European Business & Management (Volume 6, Issue 4)
DOI	10.11648/j.ebm.20200604.14
Page(s)	95-104
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2024. Published by Science Publishing Group

Keywords

Evaluation, Revaluation, Historical Value, Fair Value, Financial Statements, IFRS, Accounting Regulation

References

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Ibrahim Mert. (2020). Analyzing the Results of Accounting Evaluation Methods Through Practical Applications. European Business & Management, 6(4), 95-104. https://doi.org/10.11648/j.ebm.20200604.14

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Ibrahim Mert. Analyzing the Results of Accounting Evaluation Methods Through Practical Applications. Eur. Bus. Manag. 2020, 6(4), 95-104. doi: 10.11648/j.ebm.20200604.14

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Ibrahim Mert. Analyzing the Results of Accounting Evaluation Methods Through Practical Applications. Eur Bus Manag. 2020;6(4):95-104. doi: 10.11648/j.ebm.20200604.14

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@article{10.11648/j.ebm.20200604.14,
  author = {Ibrahim Mert},
  title = {Analyzing the Results of Accounting Evaluation Methods Through Practical Applications},
  journal = {European Business & Management},
  volume = {6},
  number = {4},
  pages = {95-104},
  doi = {10.11648/j.ebm.20200604.14},
  url = {https://doi.org/10.11648/j.ebm.20200604.14},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ebm.20200604.14},
  abstract = {Even though different types of accounting evaluation approaches have been discussed in this article, mainly the income-based approach to business evaluation, asset-based approach to business evaluation and practical case evaluation have been analyzed. This article presents the principles of assessment of accounting items as active, external sources and equity and how financial performance is reflected. An important detail in this part of the project is the method of approach in assessing the direct reference to the main base for determining the elements of external sources and equity. In this analysis I have left the rules in the International Accounting Standard Board (IASBF) Framework, which provides tax assessment: historical cost, current cost, realizable value (settlement) and the present value as far as external sources are concerned such as stocks, bonds, and others. Fair value should be added as the basis for evaluation, even if not expressly provided for the general, is often used to IFRS as a basis for evaluating several external sources. I believe that this assessment is not at a crossroads about the theoretical and practical evaluation of most elements of external sources at fair value, including all sources from ordinary activities, which are recognized in the accounts at fair value.},
 year = {2020}
}

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TY  - JOUR
T1  - Analyzing the Results of Accounting Evaluation Methods Through Practical Applications
AU  - Ibrahim Mert
Y1  - 2020/08/20
PY  - 2020
N1  - https://doi.org/10.11648/j.ebm.20200604.14
DO  - 10.11648/j.ebm.20200604.14
T2  - European Business & Management
JF  - European Business & Management
JO  - European Business & Management
SP  - 95
EP  - 104
PB  - Science Publishing Group
SN  - 2575-5811
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AB  - Even though different types of accounting evaluation approaches have been discussed in this article, mainly the income-based approach to business evaluation, asset-based approach to business evaluation and practical case evaluation have been analyzed. This article presents the principles of assessment of accounting items as active, external sources and equity and how financial performance is reflected. An important detail in this part of the project is the method of approach in assessing the direct reference to the main base for determining the elements of external sources and equity. In this analysis I have left the rules in the International Accounting Standard Board (IASBF) Framework, which provides tax assessment: historical cost, current cost, realizable value (settlement) and the present value as far as external sources are concerned such as stocks, bonds, and others. Fair value should be added as the basis for evaluation, even if not expressly provided for the general, is often used to IFRS as a basis for evaluating several external sources. I believe that this assessment is not at a crossroads about the theoretical and practical evaluation of most elements of external sources at fair value, including all sources from ordinary activities, which are recognized in the accounts at fair value.
VL  - 6
IS  - 4
ER  -

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Author Information

Ibrahim Mert

Business Administration, Istanbul Aydin University, Istanbul, Turkey

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APA Style

Ibrahim Mert. (2020). Analyzing the Results of Accounting Evaluation Methods Through Practical Applications. European Business & Management, 6(4), 95-104. https://doi.org/10.11648/j.ebm.20200604.14

Copy | Download

ACS Style

Ibrahim Mert. Analyzing the Results of Accounting Evaluation Methods Through Practical Applications. Eur. Bus. Manag. 2020, 6(4), 95-104. doi: 10.11648/j.ebm.20200604.14

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AMA Style

Ibrahim Mert. Analyzing the Results of Accounting Evaluation Methods Through Practical Applications. Eur Bus Manag. 2020;6(4):95-104. doi: 10.11648/j.ebm.20200604.14

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@article{10.11648/j.ebm.20200604.14,
  author = {Ibrahim Mert},
  title = {Analyzing the Results of Accounting Evaluation Methods Through Practical Applications},
  journal = {European Business & Management},
  volume = {6},
  number = {4},
  pages = {95-104},
  doi = {10.11648/j.ebm.20200604.14},
  url = {https://doi.org/10.11648/j.ebm.20200604.14},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ebm.20200604.14},
  abstract = {Even though different types of accounting evaluation approaches have been discussed in this article, mainly the income-based approach to business evaluation, asset-based approach to business evaluation and practical case evaluation have been analyzed. This article presents the principles of assessment of accounting items as active, external sources and equity and how financial performance is reflected. An important detail in this part of the project is the method of approach in assessing the direct reference to the main base for determining the elements of external sources and equity. In this analysis I have left the rules in the International Accounting Standard Board (IASBF) Framework, which provides tax assessment: historical cost, current cost, realizable value (settlement) and the present value as far as external sources are concerned such as stocks, bonds, and others. Fair value should be added as the basis for evaluation, even if not expressly provided for the general, is often used to IFRS as a basis for evaluating several external sources. I believe that this assessment is not at a crossroads about the theoretical and practical evaluation of most elements of external sources at fair value, including all sources from ordinary activities, which are recognized in the accounts at fair value.},
 year = {2020}
}

Copy | Download

TY  - JOUR
T1  - Analyzing the Results of Accounting Evaluation Methods Through Practical Applications
AU  - Ibrahim Mert
Y1  - 2020/08/20
PY  - 2020
N1  - https://doi.org/10.11648/j.ebm.20200604.14
DO  - 10.11648/j.ebm.20200604.14
T2  - European Business & Management
JF  - European Business & Management
JO  - European Business & Management
SP  - 95
EP  - 104
PB  - Science Publishing Group
SN  - 2575-5811
UR  - https://doi.org/10.11648/j.ebm.20200604.14
AB  - Even though different types of accounting evaluation approaches have been discussed in this article, mainly the income-based approach to business evaluation, asset-based approach to business evaluation and practical case evaluation have been analyzed. This article presents the principles of assessment of accounting items as active, external sources and equity and how financial performance is reflected. An important detail in this part of the project is the method of approach in assessing the direct reference to the main base for determining the elements of external sources and equity. In this analysis I have left the rules in the International Accounting Standard Board (IASBF) Framework, which provides tax assessment: historical cost, current cost, realizable value (settlement) and the present value as far as external sources are concerned such as stocks, bonds, and others. Fair value should be added as the basis for evaluation, even if not expressly provided for the general, is often used to IFRS as a basis for evaluating several external sources. I believe that this assessment is not at a crossroads about the theoretical and practical evaluation of most elements of external sources at fair value, including all sources from ordinary activities, which are recognized in the accounts at fair value.
VL  - 6
IS  - 4
ER  -

Copy | Download