Assets (Accounting) Valuation
Intangible Assets Valuation in the Hospitality Industry
... intangible assets valuation in restaurant firms, we include pen- sion spending as an important measure of intangible assets as pensions are found to be positively related ...
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INTANGIBLE ASSETS: VALUATION AND FINANCIAL REPORTING
... intangible assets (and not self generated ones) are currently required to be recorded in accounting ...intangible assets could lead to serious distortion in the magnitude of reported ...for valuation ...
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Intellectual Capital (Intangible Assets) Valuation Considering The Context
... The intangible asset variation value is better explained by an appreciation or depreciation due to the context (market forces, speculation, etc) and the effective or ineffective use/management of them. When concepts like ...
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Fair value in financial accounting
... of assets valuation ac- cording to the provisions of Section 27, Paragraph 1), Item d), it is possible to consider the fair value to equal the value specified in an experts report, see Section 27, Para- ...
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Syllabus CORPORATE FINANCE. Lecturer: Nikita K. Pirogov Class teachers: Nikita K. Pirogov, Maria S. Kokoreva. Course description:
... of valuation of corporate capital, including pricing models for primary financial assets, real assets valuation and investment projects analysis, capital structure and various types of ...
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Valuation of tangible fixed assets pursuant to the Czech accounting law and international accounting standards
... The valuation of tangible assets at acquisition and in different moments of the life time of the asset repre- sents the fundamental problem that has an impact on the balance sheet sum and reported economic ...
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Valuation of Intangible Assets: Should Brand Equity Be Accounted for on the Balance Sheet?
... Along the same lines, many subsidiary and distinct product line brands are assets to the parent company and should be recognized as such. The iPhone, IPad, iPod and Apple Watch brands all add value to Apple. ...
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Designing an Economic Valuation Model of the Intangible Assets of Volleyball Clubs in Iran
... The results indicated that structural capital component is the third most important component of economic valuation of intangible assets of Iranian volleyball clubs (path coefficient = 0.825). Based on the ...
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April A market approach for valuing wind farm assets Global results
... This paper addresses how and why multiple regression analyses on wind farm transactions are a good supple- ment to more comprehensive cash flow models when valuing wind farm assets. Our analyses of onshore wind ...
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Pricing and Valuation of Intangible Assets
... earnings, valuation, and ultimately to shareholder and brand ...the valuation process, the brand value is calculated in three steps: (1) Firstly, they identify the portion of total company earnings ...
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An analysis of the accounting principles applied by the European Farm Accountancy Data Network
... asset valuation based on current value is not a common accounting practice in most European countries, it is not contradictory to the IVth Directive either, which in Article 33 explicitly refers to the possibility ...
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Consolidated Financial Results April 1, 2014 September 30, 2014
... The Company believes that it will be considered a “passive foreign investment company” for United States Federal income tax purposes in the year to which these consolidated financial results relate and for the ...
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PRIMA INDUSTRIE 2007 REPORT ON OPERATIONS AND THE CONSOLIDATED FINANCIAL STATEMENTS AT 31 DECEMBER 2007 FINANCIAL STATEMENTS AS OF 31 DECEMBER 2007
... COMPANY INFORMATION VALUATION CRITERIA CONVERSION OF ITEMS IN FOREIGN CURRENCY TANGIBLE ASSETS INTANGIBLE ASSETS EQUITY INVESTMENTS IN SUBSIDIARIES AND ASSOCIATED COMPANIES EQUITY INVEST[r] ...
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Exotic Electricity Options and the Valuation. Assets. April 6, Abstract
... derive valuation formu- lae for both spark and locational spread options when the prices of the underlying assets follow either geometric Brownian motion or mean reverting ...These valuation results ...
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The Essence, Classification and Valuation of Intangible Assets: Domestic and International Perspectives
... intangible assets, the problems of forming their value and the ambiguity of the opinions of leading domestic and foreign scientists to the classification of types of intangible ...of assets as intangible ...
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Business Valuation Basics
... Difference between the fair market value of assets and liabilities equals the value of the company’s equity.. VALUATION BASICS.?[r] ...
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To be or not to be : Impairment Practices Among Indian Listed Companies
... intangible assets is complex, costly and time-consuming, as many of the audit objectives require considerable substantive testing to substantiate the valuation of ...
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VIEWPOINT ON VALUE. Why companies need to put a price tag on intangible assets. A closer look at valuation credentials
... Meanwhile, the AICPA plans to launch a fair value credential related to valu- ing businesses and intangible assets in the spring of 2016, as well as rolling out a new credential for valuing finan- cial instruments ...
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The Capital Stock of Irish Industry
... Given a realistic valuation of the capital stock at a particular moment of time, and reliable totals for gross investment in the assets concerned for the years preceding that date, howev[r] ...
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The Evolution of Germany’s Net Foreign Asset Position
... foreign assets. Were these presumed losses on German net foreign assets coincidental or can they be attributed to deeper causes? Over time, fluctuating asset valuations are nothing unusual, per ...
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