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Will the amendments to the IAS 16 and IAS 41 influence the value of biological assets?
agriculture bearer assets IAS 41 measurement of agricultural assets plants
2017/2/21
The aim of the paper is the evaluation of the impact of the new amendments to the IAS 16 and IAS 41 – Agriculture: Bearer Plants on the financial reporting in agriculture. The paper is based on the co...
Common-Value Auctions with Liquidity Needs: An Experimental Test of a Troubled Assets Reverse Auction
Liquidity Needs reverse auction
2015/9/18
We report the results of an experimental test of alternative auction designs suitable for pricing
and removing troubled assets from banks’ balance sheets as part of the financial rescue
planned by...
An exploratory analysis of payoffs for the lifetime mortgage of farming assets and its policy implications
Farming-Asset Pension (FAP) reverse mortgage,
2014/10/11
This study discusses and calibrates a pioneered model of estimating the payoffs for the farming-asset pension (FAP), which is to comprehensively integrate the components of farming assets into the rec...
Pricing options on illiquid assets with liquid proxies using utility indifference and dynamic-static hedging
Pricing options illiquid assets liquid proxies utility indifference dynamic-static hedging
2012/6/4
This work addresses the problem of optimal pricing and hedging of a European option on an illiquid asset Z using two proxies: a liquid asset S and a liquid European option on another liquid asset Y. W...
Biological assets reporting: Is the increase in value caused by the biological transformation revenue?
agricultural produce biological assets biological transformation IFRS revenue
2014/2/24
Agricultural activity differs from other activities carried out by business units to achieve the profit. Agricultural activity is in comparison with other activities of business subjects dependent on ...
Time-lagged covariance estimator for i.i.d. Gaussian assets
Time-lagged covariance estimator i.i.d. Gaussian assets
2010/10/22
I apply the method of planar diagrammatic expansion to solve the problem of finding the mean spectral density of the non-Hermitian time-lagged covariance estimator for a system of i.i.d. Gaussian ran...
Revised capital assets pricing model: an improved model for forecasting risk and return
Revised Capital Assets Pricing Model Risk Return
2010/10/18
This study's aim is to examine a new version of capital assets pricing model which is
called Revised Capital Assets Pricing Model (R-CAPM) in Tehran Stock Exchange (TSE).
According to Markowitz theo...
We propose the development of a prediction market for forecasting prices for “toxic assets” to be transferred from Irish banks to the National Asset Management Agency (NAMA). Such a market allows mark...
The impact of fixed assets on Polish agricultural production
production productivity impact extensive and intensive utilisation of fixed assets
2014/3/10
The power function was used to show the dependence of gross, final and sold output on the gross value of total fixed assets and on the ratios of this value to the productivity of these three productio...
Balancing of the chosen intangible fixed assets according to the Czech accounting legislation, German accounting systems and international accounting standards
intangible fixed assets IAS/IFRS US GAAP German accounting systems goodwill
2014/3/10
The paper deals with the comparison of intangible fixed assets, especially in the area of determination, evaluation as at the date of the accounting transaction, closing date and possibilities of depr...
Valuation of tangible fixed assets pursuant to the Czech accounting law and international accounting standards
valuation tangible fixed assets Small and Medium-sized Entities (SME) IAS/IFRS US GAAP Human capital screening theory and education in agriculture
2014/3/20
The valuation of assets is a relatively challenging activity as well as a scientific discipline having an impact on the amount of the reported assets and economic result process. The report deals with...
Analysis of Effective Tax Rates on Assets and Sources of Finance in the Czech Republic in Years 2000 – 2005
Tax Wedge Effective Tax Rate Required Pre-Tax Rate of Return
2010/10/20
The aim of this article has been to assess on the base of calculation of the tax wedges the degree to which taxation affects the incentive to undertake investment in the Czech Republic and make a comp...
Trends and factors of assets and capital in enterprises of primary agricultural production
assets capita equity payables economic result
2014/3/20
A smooth entrepreneurial activity requires adequate cash flows. This need is quantified due to the special position of primary agricultural production. The required volume, structure, qual...