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中国石油大学（北京）工商管理学院管理会计双语课件Chapter11 Capital Budgeting: Long-Term Assets
中国石油大学（北京）工商管理学院 管理会计 双语课件 Chapter11 Capital Budgeting Long-Term Assets
2019/1/16
中国石油大学（北京）工商管理学院管理会计双语课件Chapter Capital Budgeting: Long-Term Assets。
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...
Influence of Internally Generated Intangible Assets on Financial Statements Prepared in Accordance with IFRS#
Development Financial reporting IFRS Research
2016/1/27
This article looks at the very intricate and highly contentious issue of internally generated intangible assets as presented in the financial statements prepared under IFRS, with a special focus on re...
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...
Logic of bad assets with state-banks
state banks bad assets political control moral hazard
2017/3/21
The 2008-09 global financial crisis dramatically reverses the trend away from privatizing the world toward nationalizing it. Whereas major banks were de facto nationalized or quasi-nationalized in the...
More than Just the Smartest Guys in the Room: Intellectual Capital Assets in Knowledge-Intensive Firms
Smartest Guys in the Room Intellectual Capital Assets Knowledge-Intensive Firms
2014/10/28
Knowledge-intensive firms are a growing and increasingly important part of our economy. They compete by bringing their knowledge resources to bear on their customers’ challenging problems. Such knowle...
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...
An Approach to Managing Repurposing of Digitised Knowledge Assets
Managing Repurposing Digitised Knowledge Assets
2009/12/9
Managing digital assets not only involves internal distribution, accessibilities and efficiencies, but also wider protections involved when derivative works or repurposings result from external distri...
Evaluating the Knowledge Assets of Innovative Companies
Knowledge Assets Innovative Companies
2009/12/8
Knowledge has long been recognised as a valuable resource for organisational growth and sustained competitive advantage, especially for organisations competing in an uncertain environment (Miller & Sh...
Proposal of Detention of Intangible of the Consumer as Form to Prioritize the Investments in Intangible Assets of the Organization
Intangible values organization assets value added
2009/12/1
The tangible and intangible values, are defined by the organizational subsystem (company) or defined by the social subsystem (consumer), subsystem in function of its symbiosis. The clear definition of...
Intangible Assets Identification and Valuation-A Theoretical Framework Approach to the Portuguese Airlines Companies
intangible knowledge intellectual capital valuation air transportation
2009/7/16
It is nowadays irrefutable that we are on the brink of a new industrial revolution so deep that it might represent the birth of a new generation in which the main question is to know who will take adv...