The Balance Sheet as Information Model

Kulikova, L.I.; Garyntsev, A.G.; Gafieva, G.M.

doi:10.1016/s2212-5671(15)00675-9

Cited by 3 publications

(3 citation statements)

References 8 publications

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“…It is now widely recognized that the Economic Balance Sheet Model, intended to check the balance related to the operations of income management of a business over a given period, is identified with the network of relationships between expense values (acquisition/use of production factors) and revenue values (production/sale of products/services) [23][24][25][26][27].…”

Section: Economic Balance Sheet Modelmentioning

confidence: 99%

“…The specific objective of this work is to research, structure, test and validate evaluation tools in order to define policies encouraging urban regeneration through the preparation of sustainable strategic measures. Hence, the operational goal is the construction of an Economic Balance Sheet Model [23][24][25][26][27][28], aimed to find density bonus to make a renovation intervention feasible, excluding burden increases for the owner/tenant.…”

Section: Introductionmentioning

confidence: 99%

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The Assessment of Density Bonus in Building Renovation Interventions. The Case of the City of Florence in Italy

Battisti

Campo

2021

Land

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The European Green Deal indicates the renovation of both public and private buildings as a key element for the improvement of energy efficiency in the building stock, in order to reach the goals of the document itself. New incentives, also including density bonus, can significantly contribute to foster diffuse actions. In Italy, the density bonus is under testing: the current framework has produced profitability for regeneration in some areas and unprofitability in others. This has led to a non-diffuse renewal, widening differences in richness and quality throughout territories subjected to the same reward measure. A territory is characterized by a high degree of typological and qualitative fragmentation and dissimilarity. Thus, the aim of the present work is the construction of a model that allows for identifying the entity of the reward measure in terms of density bonus. Density bonus can determine the feasibility of renovation interventions—in economic-financial terms and in relation to urban impact—taking into account the characteristics of the context (or micro-context) where they are performed. The research model is based on a Balance Sheet Model and is applied to the city of Florence. The model suggests an innovative approach where urban, landscape and environmental impacts produced by the density bonus are evaluated according to the economic amount needed for their mitigation. The expected results in the application of the model consist in the definition of an iso-bonus map organized by areas.

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Section: Economic Balance Sheet Modelmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

The Assessment of Density Bonus in Building Renovation Interventions. The Case of the City of Florence in Italy

Battisti

Campo

2021

Land

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“…Weiner, Mark M. [12] studied how the optimization of the depreciation costs can lead to lower corporate taxes. Problems of accounting for depreciation were considered in the works devoted to the study of models of balance [14,15,16] and categories of overhead costs [17].…”

Section: Theorymentioning

confidence: 99%

Depreciation in the aspect of matching revenues and expenses of the company

et al. 2019

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The article studies the economic essence of depreciation accounting. Various points of view are examined by the authors on the issue of the economic nature of depreciation deductions and the order of their reflection in accounting and reporting. Special attention is paid to the method of cost allocation for the acquisition of assets on the basis of their contribution to net income. It is established that in accounting, the compliance of two financial flows – income and expenditure of the company, and the comparison within specific reporting periods should be ensured. It is proposed to apply a method for reserving amounts of depreciation depending on the result of the financial activities of the company. The mechanism of redundancy is described in detail, the essence of which lies in the emergence of two streams of depreciation. It is proved that the proposed method of redundancy of depreciation deductions will take into account the trends in the income of the company’s activities and fully implement the principle of matching revenues expenses incurred.

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Fostering the Renovation of the Existing Building Stock. Operational Models and Evaluation Tools

Battisti

Campo

2022

Lecture Notes in Networks and Systems

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The Balance Sheet as Information Model

Cited by 3 publications

References 8 publications

The Assessment of Density Bonus in Building Renovation Interventions. The Case of the City of Florence in Italy

The Assessment of Density Bonus in Building Renovation Interventions. The Case of the City of Florence in Italy

Depreciation in the aspect of matching revenues and expenses of the company

Fostering the Renovation of the Existing Building Stock. Operational Models and Evaluation Tools

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