Underlying asset

Wiley IAS 2003 is the compact yet truly comprehensive quick–reference guide that accountants can depend on to assist in the prepa– ration and understanding of financial statements presented in accordance with IAS. This new edition includes complete coverage of all the standards issued or revised by the International Accounting Standards Committee under the IOSCO′s "core set of standards" program, as well as all other extant requirements.

981p vimeyers 29-05-2024 5 2   Download

The article discusses the prospects for the introduction of the Russian accounting practice of International financial reporting standards (IFRS), the calculation of the fair value of the biological asset of horse breeding organizations under IFRS. A number of methods of calculation of fair value, a technique based on market value and calculation based on the method of profit capitalization and money flow discounting are considered to justify the effectiveness of supply chain management.

9p longtimenosee10 26-04-2024 2 1   Download

This paper investigates the asset pricing problem in the context of asymmetric information, focusing on the asset chain, and derives an expression for equilibrium asset prices. The findings of this study contribute to our understanding of how information asymmetry affects asset prices and can be used to inform investment decisions in markets with asymmetric information.

9p vijeff 30-11-2023 5 3   Download

Ebook "From basel 1 to basel 3: The integration of state of the art risk modeling in banking regulation" proposed rules are presented and key issues regarding implementation of the accord identified. The model used to calibrate the capital requirements under Basel 2 is analyzed and projected forward to present what could be key new elements in the future Basel 3 regulation.

314p tuongnhuoclan 28-11-2023 8 5   Download

Continued part 1, part 2 of ebook "Willey guide to fair value under IFRS" provides readers with contents including: intellectual property rights; intangible assets; manufacturing in crisis periods; mineral properties; pass-through entities; petroleum resources; pharmaceuticals and biotechnology; plant and equipment; retail locations; share-based payments; software and systems;...

293p tuongnhuoclan 27-11-2023 6 5   Download

Part 1 of ebook "International GAAP® 2016: Generally accepted accounting practice under international financial reporting standards" provides readers with contents including: international GAAP; the IASB’s conceptual framework; presentation of financial statements and accounting policies; non-current assets held for sale and discontinued operations; first-time adoption; consolidated financial statements; consolidation procedures and non-controlling interests;...

1526p mocthanhdao0210 20-11-2023 6 4   Download

Continued part 1, part 2 of ebook "International GAAP® 2016: Generally accepted accounting practice under international financial reporting standards" provides readers with contents including: capitalisation of borrowing costs; construction contracts (IAS 11); government grants; service concession arrangements; provisions, contingent liabilities and contingent assets; revenue recognition (IAS 18); revenue from contracts with customers (IFRS 15); share-based payment; events after the reporting period;...

2873p mocthanhdao0210 20-11-2023 5 3   Download

Continued part 1, part 2 of ebook "Advances in quantitative analysis of finance and accounting (New series) - Volume 1" provides readers with contents including: the impact of the introduction of index securities on the underlying stocks - the case of the diamonds and the dow 30; hedging with foreign-listed single stock futures; asset pricing with higher moments - empirical evidence from the taiwan stock market; listing switches from NASDAQ to the NYSE/AMEX - is New York issuance a motive;...

116p mocthanhdao0210 19-11-2023 8 4   Download

Continued part 1, part 2 of ebook "Advances in quantitative analysis of finance and accounting (New series) - Volume 2" provides readers with contents including: intraday trading of island (as reported to the cincinnati stock exchange) and NASDAQ; the impact of the introduction of index securities on the underlying stocks - the case of the diamonds and the dow 30; hedging with foreign-listed single stock futures; asset pricing with higher moments - empirical evidence from the Taiwan stock market; CFA designation, geographical location and analyst performance;...

132p mocthanhdao0210 19-11-2023 6 4   Download

Part 1 of ebook "Accounting: An introduction" provides readers with contents including: measurement; concepts of value and profit; accounting concepts; the structure of accounting data; the processing of accounting data; fixed assets; costing and inventory; owners' equity, liabilities and working capital; value and profit under changing price levels;...

171p mocthanhdao0210 19-11-2023 6 3   Download

Ebook "Financial accounting: An introduction to concepts, methods, and uses (13/E)" to help students develop a sufficient understanding of the basic concepts underlying financial reports so that they can apply the concepts to new and different situations. To train students in accounting terminology and methods so that they can interpret, analyze, and evaluate financial statements and notes currently published in corporate annual reports.

959p loivantrinh 29-10-2023 6 4   Download

Ebook Franchise value: A modern approach to security analysis – Part 2 includes contents: Chapter 5 Franchise valuation under Q-Type Competition, Chapter 6 P/E forwards and their orbits, chapter 7 franchise labor, chapter 8 spread-driven dividend discount models. chapter 9 the levered p/e ratio, chapter 10 the franchise value approach to the leveraged company, chapter 11 retirement planning and the asset/salary ratio.

198p haojiubujain06 05-09-2023 5 4   Download

In this article, the authors mention an effective tool that is considered indispensable to successful startups: invention. By analyzing and evaluating some startup models, the article highlights the relationship between businesses in the digital economy and startups, particularly with protecting intellectual property rights: intelligence, especially invention.

11p viindra 06-09-2023 3 3   Download

his paper aims to present three models including Binomial, Trinomial and Black-Scholes model,used to price the value of covered warrants, based on the value of their underlying assets. Moreover, based on these valuation models, the paper conducts the empirical study in thin markets (Hong Kong and Singapore) and developed markets (Australia and the UK) to select which is the best model for each type of market.

20p tethientran 27-07-2023 7 5   Download

Ebook ACCA Paper F9: Financial management - Essential text: Part 1 presents the following content: Chapter 1 the financial management function, chapter 2 basic investment appraisal techniques, chapter 3 investment appraisal – discounted cash flow techniques, chapter 4 investment appraisal – further aspects of discounted cash flows, chapter 5 asset investment decisions and capital rationing, chapter 6 investment appraisal under uncertainty, chapter 7 working capital management, chapter 8 working capital management – inventory control, chapter 9 working capital management – accounts receivab...

216p haojiubujain01 06-06-2023 8 4   Download

The primary aim of this study is to determine the extent to which external auditors, in exercising their responsibilities under the Australian Auditing Standards, conduct additional audit work (proxied by audit fees) when audit clients have experienced known misappropriation of assets (MOA) fraud. The research is motivated by three key factors. The first being the mounting concerns by the Australian government and others in relation to audit quality.

249p runthenight04 02-02-2023 3 1   Download

The thesis proposes solutions and recommendations to improve the management of public assets at higher education institutions under the Ministry of National Defense, which have a scientific basis in theory and practice, is feasible, and is suitable for the public. suitable with the current actual situations and the reform process of public asset management in Vietnam.

32p unforgottennight08 06-10-2022 15 3   Download

This study investigates the impact of changes in business condition such as economy and tourism growth especially with or without crisis events on the profitability of accommodation service companies listing in Vietnam stock market. The indicators of corporate profitability under consideration are return on sales (ROS), return on assets (ROA) and return on equity (ROE).

7p alucardhellsing 04-05-2022 7 1   Download

This paper introduces and discusses major regulatory trends regarding ownership framework of data among worldwide states, focusing on the pros and cons of regulatory choices. Analyses are made into current property law regime to explore whether specific forms of FinTech assets such as cryptocurrency or customer data could be regarded as property thus establishing its ownership under current Vietnamese property law.

21p wangxinling 23-07-2021 22 0   Download

In this chapter, students will be able to understand: Derivatives transfer risk from one person or firm to another; futures contracts are standardized contracts for the delivery of a specified quantity of a commodity or financial instrument on a prearranged future date, at an agreed-upon price; options give the buyer (option holder) a right and the seller (option writer) an obligation to buy or sell an underlying asset at a predetermined price on or before a fixed future date;...

46p tradaviahe15 23-02-2021 17 2   Download