Deegan: Australian Financial Accounting, 2E
... theories of financial accounting • Be aware of some of the limitations of the various theories of accounting • Appreciate that there is no single unified theory of accounting • Understand the various pressures and motivations that might have an effect on the methods of accounting selected by an orga ...
... theories of financial accounting • Be aware of some of the limitations of the various theories of accounting • Appreciate that there is no single unified theory of accounting • Understand the various pressures and motivations that might have an effect on the methods of accounting selected by an orga ...
Value Creation by Oilfield Service Companies
... This report documents the findings of a research project undertaken by students in the C.T. Bauer College of Business MBA program at the University of Houston. The purpose of the project was to understand how Oilfield Service and Supply Companies have created value for their shareholders and other s ...
... This report documents the findings of a research project undertaken by students in the C.T. Bauer College of Business MBA program at the University of Houston. The purpose of the project was to understand how Oilfield Service and Supply Companies have created value for their shareholders and other s ...
The securities described in this prospectus are offered
... the audited financial statements, the audited cost statement of development capital investments, the statement of other investments (unaudited), the index of the share of Fondaction in the cost of investments made by partner or specialized funds (unaudited), and Management’s Discussion and Analysis ...
... the audited financial statements, the audited cost statement of development capital investments, the statement of other investments (unaudited), the index of the share of Fondaction in the cost of investments made by partner or specialized funds (unaudited), and Management’s Discussion and Analysis ...
Liberty Splitco, Inc. (Form: 425, Received: 05/09/2011 17
... business and was off-air for 12 days. The distribution center suffered moderate damage. QVC maintains insurance coverage for property damage and certain business interruption circumstances, subject to approximately a $12 million deductible. QVC has not yet determined the complete financial impact of ...
... business and was off-air for 12 days. The distribution center suffered moderate damage. QVC maintains insurance coverage for property damage and certain business interruption circumstances, subject to approximately a $12 million deductible. QVC has not yet determined the complete financial impact of ...
06a - Harmnozation approaches - ECG draft oct 21
... focused on outcomes as opposed to outputs. The relevance of design also considers whether the project’s financial instrument was appropriate to achieve project objectives and country needs. Tests the validity of the anticipated links between the project’s activities, outputs, and intended outcomes ( ...
... focused on outcomes as opposed to outputs. The relevance of design also considers whether the project’s financial instrument was appropriate to achieve project objectives and country needs. Tests the validity of the anticipated links between the project’s activities, outputs, and intended outcomes ( ...
S2004058_en.pdf
... United Nations Headquarters, New York, N.Y. 10017, U.S.A. Member States and their governmental institutions may reproduce this work without prior authorization, but are requested to mention the source and inform the United Nations of such reproduction. ...
... United Nations Headquarters, New York, N.Y. 10017, U.S.A. Member States and their governmental institutions may reproduce this work without prior authorization, but are requested to mention the source and inform the United Nations of such reproduction. ...
An Empirical Assessment of Models of the Value Premium*
... while its book value remains fairly constant due to irreversibility. Such a firm is sensitive to aggregate shocks, and hence riskier. Thus, a direct prediction of this type of model is that the value firms exhibit lower past profitability than the growth firms, and hence the value firms are riskier. ...
... while its book value remains fairly constant due to irreversibility. Such a firm is sensitive to aggregate shocks, and hence riskier. Thus, a direct prediction of this type of model is that the value firms exhibit lower past profitability than the growth firms, and hence the value firms are riskier. ...
Cypress Capital Management, LLC 1 FIRM
... recommend the use of wash sales (securities sold within 30 days), margin transactions, or short term purchases. Because these investment strategies involve certain additional degrees of risk, they will only be recommended when consistent with the client’s stated investment objectives. Accounts under ...
... recommend the use of wash sales (securities sold within 30 days), margin transactions, or short term purchases. Because these investment strategies involve certain additional degrees of risk, they will only be recommended when consistent with the client’s stated investment objectives. Accounts under ...
form 10-k old national bancorp
... of the purchase and assumption agreement, Old National and the FDIC entered into loss sharing agreements (each, a “loss sharing agreement” and collectively, the “loss sharing agreements”), whereby the FDIC would cover a substantial portion of any future losses on loans (and related unfunded commitme ...
... of the purchase and assumption agreement, Old National and the FDIC entered into loss sharing agreements (each, a “loss sharing agreement” and collectively, the “loss sharing agreements”), whereby the FDIC would cover a substantial portion of any future losses on loans (and related unfunded commitme ...
Chapter 6 Valuation of inventory (非流動資產折舊)
... 2 An allowance of 5% was to be made for doubtful accounts. 3 Office equipment was to be depreciated at 25% using the straight-line method. 4 Some of the goods in the warehouse were destroyed by a fire on 1 March 2015. It was determined that inventory loss amounted to $80,000 and half of the loss wou ...
... 2 An allowance of 5% was to be made for doubtful accounts. 3 Office equipment was to be depreciated at 25% using the straight-line method. 4 Some of the goods in the warehouse were destroyed by a fire on 1 March 2015. It was determined that inventory loss amounted to $80,000 and half of the loss wou ...
doing business
... indicators for Tanzania. To allow useful comparison, it also provides data for other selected economies (comparator economies) for each indicator. The data in this report are current as of June ...
... indicators for Tanzania. To allow useful comparison, it also provides data for other selected economies (comparator economies) for each indicator. The data in this report are current as of June ...
The Macroeconomics of Shadow Banking Alan Moreira Alexi Savov July 2014
... consume a burst of wealth at high marginal utility, which necessitates a rapid sale of securities. As a result of this urgency, liquidity-event consumption must be financed by sales of liquid securities, namely those that can be traded quickly and in large quantities at low cost.2 We endogenize liqu ...
... consume a burst of wealth at high marginal utility, which necessitates a rapid sale of securities. As a result of this urgency, liquidity-event consumption must be financed by sales of liquid securities, namely those that can be traded quickly and in large quantities at low cost.2 We endogenize liqu ...
Outside Liquidity, Rollover Risk, and Government Bonds
... public claims are free from such risk. Satisfying liquidity needs by selling government securities in exchange for outside liquidity (referred to as public outside liquidity) may thus enhance efficiency and stability. We derive our results from a banking model in the tradition of Diamond and Dybvig ...
... public claims are free from such risk. Satisfying liquidity needs by selling government securities in exchange for outside liquidity (referred to as public outside liquidity) may thus enhance efficiency and stability. We derive our results from a banking model in the tradition of Diamond and Dybvig ...
Putting Macroprudential Policy to Work
... the need for adjustment does not disappear, but actually becomes larger. Indeed, over the past two years, the Dutch government has taken several important steps to stabilize the mortgage and housing market. These include lowering the maximum LTV ratio step-by-step (by 1 % point a year, on current pl ...
... the need for adjustment does not disappear, but actually becomes larger. Indeed, over the past two years, the Dutch government has taken several important steps to stabilize the mortgage and housing market. These include lowering the maximum LTV ratio step-by-step (by 1 % point a year, on current pl ...
ISSUE OF DEBENTURES A debenture is a written
... a company has access to this kind of loan. Unincorporated businesses such as partnerships, and sole proprietorships do not. Where a company offers debentures to the public for subscription or purchase, it shall execute a debenture trust deed in respect of the debentures. The deed shall contain provi ...
... a company has access to this kind of loan. Unincorporated businesses such as partnerships, and sole proprietorships do not. Where a company offers debentures to the public for subscription or purchase, it shall execute a debenture trust deed in respect of the debentures. The deed shall contain provi ...
pension schemes electronic discussion group
... The outcome of this discussion was that activities of many pension schemes, such as social security and unfunded employer schemes, do not lead to recognition of liabilities in the books of the sponsor and, simultaneously, of financial assets in the accounts of households. Consequently, those pension ...
... The outcome of this discussion was that activities of many pension schemes, such as social security and unfunded employer schemes, do not lead to recognition of liabilities in the books of the sponsor and, simultaneously, of financial assets in the accounts of households. Consequently, those pension ...
Pension plan funding, risk sharing and technology choice
... the plan sponsor issues risky debt, then in the event of default, if the pension plan is not fully funded (or insured), this shortfall risk is borne by the plan members. We show that when capital market constraints on workers are binding, leveraging the risky technology, even with risky debt, raise ...
... the plan sponsor issues risky debt, then in the event of default, if the pension plan is not fully funded (or insured), this shortfall risk is borne by the plan members. We show that when capital market constraints on workers are binding, leveraging the risky technology, even with risky debt, raise ...
LINCOLN NATIONAL CORP
... forward-looking statements. Risks and uncertainties that may cause actual results to vary materially, some of which are described within the forward-looking statements, include, among others: ...
... forward-looking statements. Risks and uncertainties that may cause actual results to vary materially, some of which are described within the forward-looking statements, include, among others: ...
Key Differences Between IFRS and US GAAP
... What - The financial statement footnotes (as block text) and financial statement schedules in first year. After the first year, filer would be required to tag the detailed disclosures within the footnotes and schedules. This would apply to annual and quarterly reports, as well as registration statem ...
... What - The financial statement footnotes (as block text) and financial statement schedules in first year. After the first year, filer would be required to tag the detailed disclosures within the footnotes and schedules. This would apply to annual and quarterly reports, as well as registration statem ...
islamic finance outlook 2014 - Malaysia International Islamic
... is part of the worldwide Kuwait Finance House Group of subsidiaries and affiliates (KFH Group), each of which is a separate legal entity. KFHR alone is responsible for this publication and for the performance of related services and/or other obligations. The recipient agrees not to make any claim or ...
... is part of the worldwide Kuwait Finance House Group of subsidiaries and affiliates (KFH Group), each of which is a separate legal entity. KFHR alone is responsible for this publication and for the performance of related services and/or other obligations. The recipient agrees not to make any claim or ...
2 amended and restated private placement
... California corporation. In 2013 the managing entity, Rubicon Management LLC, was converted via California state law from a limited liability company to a corporation and its name was changed to Rubicon Realty Advisors, Inc. The Fund will engage in business as a mortgage lender for the purpose of mak ...
... California corporation. In 2013 the managing entity, Rubicon Management LLC, was converted via California state law from a limited liability company to a corporation and its name was changed to Rubicon Realty Advisors, Inc. The Fund will engage in business as a mortgage lender for the purpose of mak ...
Kina - DNB
... Norway with registration number NO 984 851 006 (the Register of Business Enterprises) under supervision of the Financial Supervisory Authority of Norway (Finanstilsynet), Monetary Authority of Singapore, the Chilean Superintendent of Banks, and on a limited basis by the Financial Services Authority ...
... Norway with registration number NO 984 851 006 (the Register of Business Enterprises) under supervision of the Financial Supervisory Authority of Norway (Finanstilsynet), Monetary Authority of Singapore, the Chilean Superintendent of Banks, and on a limited basis by the Financial Services Authority ...
5 Prior research about earning management and joint audits
... institutions that exposed significant losses from 2007 to 2009 on the positions they had held both on and off balance is rising. On October 13, 2010, the European Union and the Commissioner Michel Barnier published the Green Paper Audit Policy: Lessons from the Crisis. The main purpose of the Green ...
... institutions that exposed significant losses from 2007 to 2009 on the positions they had held both on and off balance is rising. On October 13, 2010, the European Union and the Commissioner Michel Barnier published the Green Paper Audit Policy: Lessons from the Crisis. The main purpose of the Green ...
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... leading to an immediate stock price decline [Campbell and Hentschel (1992), Pindyck (1984), French et al. (1987)]. This hypothesis relies on two basic tenets. Firstly, volatility is persistent and secondly, there exists a positive inter-temporal relation between expected returns and conditional vari ...
... leading to an immediate stock price decline [Campbell and Hentschel (1992), Pindyck (1984), French et al. (1987)]. This hypothesis relies on two basic tenets. Firstly, volatility is persistent and secondly, there exists a positive inter-temporal relation between expected returns and conditional vari ...