The aim of this book is to study three essential components of modern finance – Risk Management, Asset Management and Asset and Liability Management, as well as the links that bind them together.
It is divided into five parts:
Part I sets out the financial and regulatory contexts that explain the rapid development of these three areas during the last few years and shows the ways in which the Risk Management function has developed recently in financial institutions.
This e-book is provided to help you understand what goodwill is, why it is such a valuable asset to you and the two most essential elements of your business that contribute to the value of its goodwill. We’ll then go on to discuss where marketing, and particularly online marketing, fits into the picture. The e-book is structured as follows: Part 1 Part 2 Part 3 Part 4 Part 5 What is goodwill? Why is goodwill a valuable asset? How is it measured? How can you create goodwill? How does the Internet fit in? Summary
Bài giảng Chapter 5: Risk and return - Portfolio theory and asset pricing models presents of portfolio theory, capital asset pricing model (CAPM) (efficient frontier, capital market line (CML), security market line (SML), beta calculation, beta calculation), arbitrage pricing theory, fama french 3 factor model.
THE IMPACT OF ASSET IMPAIRMENTS ON STOCK PRICE The first two of these are not particularly plausible. I present strong evidence, in
Table 1.2 and in Appendix A, that the district-level choice index is an important determinant
of student stratification, even when possible confounding factors are controlled.
A unified vision of intellectual assets lends itself to diverse perspectives. In addi-
tion to each and every author who devoted significant time and care, and without
whom this book would be impossible, I am indebted to a number of people, sev-
eral of whom should be singled out. Their thoughtful comments, counsel, and en-
couragement made a great deal of difference in the final product.
Chapter 22 - Management of short-term assets: Inventory. When you finish this chapter, you should: Understand the importance of short-term assets in the Australian economy, identify the three major types of short-term assets, evaluate the need for short-term asset management,...
After studying this chapter you will be able to understand: Define liquid assets, distinguish between liquidity management and treasury management, identify the motives for holding liquid assets, prepare a cash budget, apply cash management models,...and other contents.
Mời các bạn cùng tham khảo bài giảng HDM-4, dTIMS-CT & HERST Tools for Asset Management Tools for Asset Management trình bày nội dung quản lý tài sản giao thông đường bộ. Tham khảo nội dung bài giảng để nắm bắt nội dung chi tiết.
This chapter discusses the various forms of return encountered in investment management. Among the return types discussed are required returns, which will be used later in the text for equity valuation. The required return is what the investor expects to earn on an investment, given the investment’s risk. To determine the required return, we will use several different models, such as the capital asset pricing model (CAPM).
The learning objectives for chapter 6 include: Identify different types of long-term operational assets; determine the cost of long-term operational assets; explain how different depreciation methods affect financial statements; determine how gains and losses on disposals of long-term operational assets affect financial statements;…
Even before the events of September 11, 2001, threat assessments suggested that the United States should prepare to respond to terrorist attacks inside its borders. This report documents research into the use of military medical assets to support civil authorities in the aftermath of a chemical, biological, radiological, nuclear, or conventional high expl
Chapter 9 - Long lived assets. In this chapter, you will learn to: Describe how the cost principle applies to plant assets; explain the concept of depreciation; compute periodic depreciation using the straight-line method, and contrast its expense pattern with those of other methods; describe the procedure for revising periodic depreciation;...
IAS 36 Impairment of Assets was issued by the International Accounting Standards Committee in June 1998. It replaced requirements for assessing the recoverability of an asset and recognising impairment losses that were included in IAS 16 Property, Plant and Equipment, IAS 22 Business Combinations, IAS 28 Accounting for Investments in Associates and IAS 31 Financial Reporting of Interests in Joint Ventures. Limited amendments were made in 1999, 2000 and January 2001.
This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 38 Intangible Assets was issued by the International Accounting Standards Committee in September 1998. It replaced IAS 9 Research and Development Costs (issued 1993, replacing an earlier version issued in July 1978). Limited amendments were made in 1998.
This version includes amendments resulting from IFRSs issued up to 31 December 2008. IFRIC 14 IAS 19 - The limit on a defined benefit asset, minimum funding requirements and their interaction was developed by the International Financial Reporting Interpretations Committee and issued by the International Accounting Standards Board in July 2007.
IFRIC 17 Distributions of Non-cash Assets to Owners was developed by the International Financial Reporting Interpretation Committee and issued by the International Accounting Standards Board in November 2008. Its effective date is 1 July 2009.
SIC Interpretation 21: Income taxes - Recovery of revalued non-depreciable assets. This version includes amendments resulting from IFRSs issued up to 31 December 2008. SIC-21 Income taxes - Recovery of revalued non-depreciable assets was developed by the Standing Interpretations Committee and issued in July 2000.
This version includes amendments resulting from IFRSs issued up to 31 December 2008. SIC-32 Intangible assets - Web site costs was developed by the Standing Interpretations Committee and issued in March 2002.
In this chapter you will learn: What measurement base is used for long-lived assets? What kinds of costs are capitalized and how joint costs are allocated among assets? How GAAP measurement rules complicate trend analysis and comparisons across companies? Why the carrying values of internally developed intangibles often differ from their real values?...