Fixed assets are tangible assets that are used by a business to produce income. Accounting
fairness refers mostly to the fair presentation and, therefore, to the measurement or valuation …

Purpose–The purpose of this paper is to establish the extent to which life cycle costing
(LCC) is used as an early stage project evaluation tool by practitioners in the UK …

Whole life costing plays an essential role in ensuring value for money, not only in the
construction stage but also in the duration of the asset's life. This study investigates the level …

This study examines the role of the Internet in the financial reporting practices of publicly
traded Greek and Cypriot construction companies. Its key contribution is the development of …

Doubts remain among stakeholders in academia and the housing industry about the
potential success of build-to-rent to generate positive outcomes for institutional investors and …

EU Public Procurement law has introduced a life-cycle costing (LCC) approach into the
evaluation of the most economically advantageous tender in an attempt to promote …

Purpose The purpose of this paper is to investigate the current level of awareness, usage
and advocated benefits of economic performance measures of life cycle costing (LCC) in …

This research provides a valuation model for the pricing of second-hand bulk carriers. The
valuation process relies on a cash flow analysis and on the manner by which it can be …

In accounting and finance, fair value is a rational and unbiased estimate of the potential
market price of a good, service or asset. On the other hand, cost accounting policy is more …

Research background: As you know, one of the main accounting principles that determine
the methodology for assessing the facts of economic life is business continuity. Compliance …