Recent Accounting Pronouncements — Not Yet Adopted
... at fair value with changes in fair value recognized through net income (other than those accounted for under equity method of accounting or those that result in consolidation of the investee). The amendments also require an entity to present separately in other comprehensive income the portion of th ...
... at fair value with changes in fair value recognized through net income (other than those accounted for under equity method of accounting or those that result in consolidation of the investee). The amendments also require an entity to present separately in other comprehensive income the portion of th ...
Structural Reforms in the Financial & Corporate Sectors Progress
... banking system- is excessively short-term oriented and held by chaebols through ownership and management controls. Are their allocation processes transparent? • Are corporate governance reforms being adopted uniformly? Is there enough transparency in most firms? KERI, Han Kook Ilbo Seminar ...
... banking system- is excessively short-term oriented and held by chaebols through ownership and management controls. Are their allocation processes transparent? • Are corporate governance reforms being adopted uniformly? Is there enough transparency in most firms? KERI, Han Kook Ilbo Seminar ...
the case for real return investing
... 1. Source: Morningstar Research, “Objectives-Based Investing – The Australian Landscape”, June 2016. 2. Source: Zenith Multi Sector Report, 2014. 3. Chart 1 Morningstar Multi-Sector Growth Index, Data as at 31 December 2016. 4. Chart 2 - Perpetual, Data as at 31 December 2016. 5. Chart 3 - Source: L ...
... 1. Source: Morningstar Research, “Objectives-Based Investing – The Australian Landscape”, June 2016. 2. Source: Zenith Multi Sector Report, 2014. 3. Chart 1 Morningstar Multi-Sector Growth Index, Data as at 31 December 2016. 4. Chart 2 - Perpetual, Data as at 31 December 2016. 5. Chart 3 - Source: L ...
CONDITIONAL TAIL VARIANCE AND
... the underlying distribution. Suppose we have a data set C of stock price in past several years and we assume the stock price follows lognormal distribution. Then we may compare the estimates of CTV and CTS computed from this data set with the CTV and CTS computed using Monte Carlo simulati ...
... the underlying distribution. Suppose we have a data set C of stock price in past several years and we assume the stock price follows lognormal distribution. Then we may compare the estimates of CTV and CTS computed from this data set with the CTV and CTS computed using Monte Carlo simulati ...
FINO - International Finance Corporation
... Today, they are used by the government to transfer payments under the National Rural Employment Guarantee Act and to administer health insurance under the government’s health insurance program for people below the poverty line. Other services include a remittance solution which enables individuals t ...
... Today, they are used by the government to transfer payments under the National Rural Employment Guarantee Act and to administer health insurance under the government’s health insurance program for people below the poverty line. Other services include a remittance solution which enables individuals t ...
Internal Audits Role in Annual Report Preperation
... RM framework has been established by NT Prudent RM to be achieve objectives The RM Committee roles and responsibility is established in RM framework Management responsibilities for risk ownership and management Risks must be assessed on a regular basis Risk management plans must be regularly assesse ...
... RM framework has been established by NT Prudent RM to be achieve objectives The RM Committee roles and responsibility is established in RM framework Management responsibilities for risk ownership and management Risks must be assessed on a regular basis Risk management plans must be regularly assesse ...
Princeton_Preview15_vAlain
... Hillary Ford ’12 - Autonomous Taxis: Solution to the Public Transportation ...
... Hillary Ford ’12 - Autonomous Taxis: Solution to the Public Transportation ...
Growth and Productivity: the role of Government Debt
... high fiscal cost of the measures taken to contain the fallout from the credit crisis. These developments have been followed by a sovereign debt crisis, which started from Greece in autumn 2009 and gradually engulfed the whole of the European Economic and Monetary Union (EMU), particularly the so-cal ...
... high fiscal cost of the measures taken to contain the fallout from the credit crisis. These developments have been followed by a sovereign debt crisis, which started from Greece in autumn 2009 and gradually engulfed the whole of the European Economic and Monetary Union (EMU), particularly the so-cal ...
MFS MERIDIAN ® FUNDS ― GLOBAL - fund
... vary in response to changes in the credit quality of underlying mortgages and the timing of payment of principal and interest. Emerging Markets Risk: Emerging markets can be more volatile and less liquid than more developed markets. Currency Risk: Changes in currency rates can significantly affect t ...
... vary in response to changes in the credit quality of underlying mortgages and the timing of payment of principal and interest. Emerging Markets Risk: Emerging markets can be more volatile and less liquid than more developed markets. Currency Risk: Changes in currency rates can significantly affect t ...
Small open economies in the vast ocean of global high finance
... 1. The table shows the development of each variable compared to its long‐term trend for the five years in the run‐up to and in the aftermath of a financial crisis (starting in 2008). The long‐term trend is estimated for 1870‐2013 using the Hodrick‐Prescott filter with a smoothing parameter equal to ...
... 1. The table shows the development of each variable compared to its long‐term trend for the five years in the run‐up to and in the aftermath of a financial crisis (starting in 2008). The long‐term trend is estimated for 1870‐2013 using the Hodrick‐Prescott filter with a smoothing parameter equal to ...
INTERNATIONAL TRADE IN SERVICES Concepts 2
... Actual interest payable by borrowers is partitioned between a pure interest charge at the reference rate (in primary income) and FISIM (a service). Similarly, pure interest receivable by depositors is calculated by applying the reference rate to depositors, and depositors are shown as consuming ...
... Actual interest payable by borrowers is partitioned between a pure interest charge at the reference rate (in primary income) and FISIM (a service). Similarly, pure interest receivable by depositors is calculated by applying the reference rate to depositors, and depositors are shown as consuming ...
developing expected return and risk assumptions
... wide spectrum of leading investment practitioners, including ourselves. One conclusion is that, since the mean-variance approach is a single-horizon model, it is limited in its applicability to measuring risk within an investment horizon, particularly if correlations between asset classes are non-co ...
... wide spectrum of leading investment practitioners, including ourselves. One conclusion is that, since the mean-variance approach is a single-horizon model, it is limited in its applicability to measuring risk within an investment horizon, particularly if correlations between asset classes are non-co ...
International Accounting Standard 29
... the currencies of hyperinflationary economies. The financial statements of any such subsidiary need to be restated by applying a general price index of the country in whose currency it reports before they are included in the consolidated financial statements issued by its parent. Where such a subsid ...
... the currencies of hyperinflationary economies. The financial statements of any such subsidiary need to be restated by applying a general price index of the country in whose currency it reports before they are included in the consolidated financial statements issued by its parent. Where such a subsid ...
An Assessment of APT`s Performance on Portfolios
... Martinez and Rubio (1989) also analysed the Spanish stock market by using the same macroeconomic variables and they did not find any significant relationship between stock returns and the selected factors. They both stated that there are other variables that affect stock returns and they even questi ...
... Martinez and Rubio (1989) also analysed the Spanish stock market by using the same macroeconomic variables and they did not find any significant relationship between stock returns and the selected factors. They both stated that there are other variables that affect stock returns and they even questi ...
Australian Debt Sale Market Overview
... The debt sale market continues to see growing volumes of debt as new issuers and industries adopt debt sale. To absorb the increasing volumes, we can expect to see one of the following three scenarios to occur (or a combination of scenarios): ...
... The debt sale market continues to see growing volumes of debt as new issuers and industries adopt debt sale. To absorb the increasing volumes, we can expect to see one of the following three scenarios to occur (or a combination of scenarios): ...
Who Regulates Whom and How? An Overview of U.S. Financial
... repercussions for individual constituents, the financing of firms and governments, and long-run economic growth. This report provides a framework to help answer the question, “who regulates whom in U.S. financial markets, and how?” At the federal level, the answer often depends on first identifying ...
... repercussions for individual constituents, the financing of firms and governments, and long-run economic growth. This report provides a framework to help answer the question, “who regulates whom in U.S. financial markets, and how?” At the federal level, the answer often depends on first identifying ...
So, you*re on the board of directors!
... Accurate Financial History History repeats itself unless those shaping the future know the history and how to avoid a repeat Absent zero-based budgeting, history is the best forecaster of expenses such as utilities History shows that inflation is a factor that must be considered in future project ...
... Accurate Financial History History repeats itself unless those shaping the future know the history and how to avoid a repeat Absent zero-based budgeting, history is the best forecaster of expenses such as utilities History shows that inflation is a factor that must be considered in future project ...
Mid-Caps_An_Overlooked_Asset_Class - Updated through 12-31-13
... specialty companies operating in specific niches and can be less dependent on overall economic growth. These factors allow mid-cap stocks to fluctuate more on their own fundamentals than their large-cap brethren. It also appears clear that since, in general, mid-cap stocks are followed by fewer anal ...
... specialty companies operating in specific niches and can be less dependent on overall economic growth. These factors allow mid-cap stocks to fluctuate more on their own fundamentals than their large-cap brethren. It also appears clear that since, in general, mid-cap stocks are followed by fewer anal ...
guide to absolute return investing
... CONCLUSION Absolute return investing has many potential advantages, including the potential to deliver stable returns in both strong and weak markets. Absolute return funds can meet a range of investor needs and goals. Depending on a fund’s individual objective and approach, it could be considered ...
... CONCLUSION Absolute return investing has many potential advantages, including the potential to deliver stable returns in both strong and weak markets. Absolute return funds can meet a range of investor needs and goals. Depending on a fund’s individual objective and approach, it could be considered ...
“Financial Markets, Institutions and Policies in the context of
... service that financial markets provides to the real economy, namely managing risks, avoiding high losses, and allowing smoother operations. Conversely, it is also true that, since higher risks leads to higher profits, so if someone is not averse to risk, they will accept the possibility to lose you ...
... service that financial markets provides to the real economy, namely managing risks, avoiding high losses, and allowing smoother operations. Conversely, it is also true that, since higher risks leads to higher profits, so if someone is not averse to risk, they will accept the possibility to lose you ...