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.
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;...
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?...
Define financial assets and explain their valuation in the balance sheet, describe the objectives of cash management and internal controls over cash, prepare a bank reconciliation and explain its purpose, describe how short-term investments are reported in the balance sheet and account for transactions involving marketable securities,...
After completing this chapter, students will be able to: Determine the cost of plant assets, distinguish between capital expenditures and revenue expenditures, compute depreciation by the straight-line and declining-balance methods, account for depreciation using methods other than straight-line or declining-balance, account for the disposal of plant assets,...
This chapter and the one that follows address the measurement and reporting issues involving property, plant, and equipment and intangible assets. These long-lived tangible and intangible assets are used in the production of goods and services. Chapter 10 covers the valuation at date of acquisition and the disposition of these assets.
Chapter 11 completes the discussion of accounting for property, plant, and equipment and intangible assets by addressing the allocation of the cost of these assets to the periods benefited by their use. Expenditures subsequent to acquisition and impairment are also covered in this chapter.
After completing this chapter you should be able to: Explain the cost principle for computing the cost of property, plant and equipment; explain depreciation for partial years and changes in estimates; distinguish between revenue and capital expenditures, and account for them; compute total asset turnover and apply it to analyze a company's use of assets;...
Essentials of Investments: Chapter 7 - Capital Asset Pricing and Arbitrage Pricing Theory presents Capital Asset Pricing Model, Resulting Equilibrium Conditions, Capital Market Line, Slope and Market Risk Premium, Expected Return and Risk on Individual Securities.
Lecture Fundamental accounting principles - Chapter 10: Plant assets, natural resources, and intangibles. The learning objectives for this chapter include: Explain the cost principle for computing the cost of plant assets; explain depreciation for partial years and changes in estimates; distinguish between revenue and capital expenditures, and account for them.
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.