Treatment of VOBA, Goodwill and Other Intangible Assets under
... with its companion guidance, APB 17, Intangible Assets. APB 16 allowed both the “pooling-of-interests” and the more prevalent purchase method of accounting. The purchase method of accounting under Generally Accepted Accounting Principles (GAAP) is commonly referred to as Purchase GAAP, or simply “PG ...
... with its companion guidance, APB 17, Intangible Assets. APB 16 allowed both the “pooling-of-interests” and the more prevalent purchase method of accounting. The purchase method of accounting under Generally Accepted Accounting Principles (GAAP) is commonly referred to as Purchase GAAP, or simply “PG ...
Infrastructure Investment Policy Blueprint
... a practical set of recommendations for governments on attracting private capital for infrastructure projects while creating clear social and economic value for their citizens. The importance of infrastructure as a key driver of economic growth, competitiveness and social well being is well establish ...
... a practical set of recommendations for governments on attracting private capital for infrastructure projects while creating clear social and economic value for their citizens. The importance of infrastructure as a key driver of economic growth, competitiveness and social well being is well establish ...
Chicago Board of Trade (CBOT)
... • A Swap futures contract transforms its underlying reference swap rate into an index number that essentially looks and behaves like the price of a 6% coupon note. The mapping from the par swap rate to the contract price is standardized and one-to-one. So is the mapping from the par swap rate to key ...
... • A Swap futures contract transforms its underlying reference swap rate into an index number that essentially looks and behaves like the price of a 6% coupon note. The mapping from the par swap rate to the contract price is standardized and one-to-one. So is the mapping from the par swap rate to key ...
piedmont office realty trust, inc. - Piedmont REIT
... include statements preceded by, followed by, or that include the words “may,” “will,” “expect,” “intend,” “anticipate,” “estimate,” “believe,” “continue,” or other similar words. Examples of such statements in this report include descriptions of our real estate, financings, and operating objectives; ...
... include statements preceded by, followed by, or that include the words “may,” “will,” “expect,” “intend,” “anticipate,” “estimate,” “believe,” “continue,” or other similar words. Examples of such statements in this report include descriptions of our real estate, financings, and operating objectives; ...
2014 Annual Report - McDonald`s Corporation
... To Our Valued Shareholders: It is an honour to assume the role of CEO for this iconic global brand that serves approximately 69 million customers in more than 100 countries every day. I’m privileged to lead this network of outstanding franchisees, supplier partners and company employees, all committ ...
... To Our Valued Shareholders: It is an honour to assume the role of CEO for this iconic global brand that serves approximately 69 million customers in more than 100 countries every day. I’m privileged to lead this network of outstanding franchisees, supplier partners and company employees, all committ ...
RTF - OTC Markets
... In this prospectus, we use the term “cash cost per payable silver ounce, net of by-product credits” which is considered a Non-GAAP financial measure as defined in SEC Regulation S-K Item 10 and applicable Canadian securities law and should not be considered in isolation or as a substitute for measur ...
... In this prospectus, we use the term “cash cost per payable silver ounce, net of by-product credits” which is considered a Non-GAAP financial measure as defined in SEC Regulation S-K Item 10 and applicable Canadian securities law and should not be considered in isolation or as a substitute for measur ...
AZZ INC (Form: 10-K, Received: 04/22/2015 08:07:01)
... “may,” “should,” “expects,” “plans,” “anticipates,” “believes,” “estimates,” “predicts,” “potential,” “continue,” or the negative of these terms or other comparable terminology. Such forward-looking statements are based on currently available competitive, financial and economic data and management’s ...
... “may,” “should,” “expects,” “plans,” “anticipates,” “believes,” “estimates,” “predicts,” “potential,” “continue,” or the negative of these terms or other comparable terminology. Such forward-looking statements are based on currently available competitive, financial and economic data and management’s ...
The Even-Odd Nature of Audit Committees and Corporate Earnings
... firms should invariably opt for odd audit committees. Yet, many firms in our sample have an even number of directors in their audit committees. There could be at least two reasons for a firm to stay with an even audit committee. First, the structure of the board may be determined by the need for par ...
... firms should invariably opt for odd audit committees. Yet, many firms in our sample have an even number of directors in their audit committees. There could be at least two reasons for a firm to stay with an even audit committee. First, the structure of the board may be determined by the need for par ...
Effect of inflation on investment among insurance
... because businesses cannot predict the demand for their product at the higher prices they will have to charge in order to cover their costs (Aghion et al., 2010). 1.1.2 Investments Investments refer to the cost of capital invested in buying financial assets and securities. It is putting money into s ...
... because businesses cannot predict the demand for their product at the higher prices they will have to charge in order to cover their costs (Aghion et al., 2010). 1.1.2 Investments Investments refer to the cost of capital invested in buying financial assets and securities. It is putting money into s ...
the PDF
... Strong subscription for the new batch of Housing Ownership Scheme (HOS) projects launched recently is a testament to solid housing demand for mass market/small-sized units among local end-users. Yet, given the gradual rise in private residential supply and a possible interest rate hike, we expect de ...
... Strong subscription for the new batch of Housing Ownership Scheme (HOS) projects launched recently is a testament to solid housing demand for mass market/small-sized units among local end-users. Yet, given the gradual rise in private residential supply and a possible interest rate hike, we expect de ...
BONANZA GOLD CORP. (Form: 10-K, Received: 04
... this report actually occur, our business, operating results, prospects and/or financial condition could be adversely impacted. This could cause the market price of our common stock to decline and could cause you to lose all or part of your investment. Risks Related to our Business and Our Industry ...
... this report actually occur, our business, operating results, prospects and/or financial condition could be adversely impacted. This could cause the market price of our common stock to decline and could cause you to lose all or part of your investment. Risks Related to our Business and Our Industry ...
Determinants of Going-Public Decision in an Emerging
... Their survey sample of 336 CFOs was the result of a response rate of 18.1 percent. The survey revealed that: the acquisition purpose was a major factor that motivated the US companies to do IPO; issuers timed their IPOs to take advantage of prevailing market conditions; and preservation of decision- ...
... Their survey sample of 336 CFOs was the result of a response rate of 18.1 percent. The survey revealed that: the acquisition purpose was a major factor that motivated the US companies to do IPO; issuers timed their IPOs to take advantage of prevailing market conditions; and preservation of decision- ...
The Level, Slope and Curve Factor Model for Stocks
... The method can both grow with and show robustness against the growth and inclusion of new anomaly variables. Including an additional anomaly with predictive power will help generate an even sharper estimate of the true underlying factors, but it would take a very strong new anomaly to dramatically a ...
... The method can both grow with and show robustness against the growth and inclusion of new anomaly variables. Including an additional anomaly with predictive power will help generate an even sharper estimate of the true underlying factors, but it would take a very strong new anomaly to dramatically a ...
Time-Varying Arrival Rates of Informed and Uninformed Trades
... specifications of trade and price linkages. Instead, our inclusion of a GARCH-style specification into a microstructure model allows us to show why particular components of order imbalance matter, thus providing an econometric structure for investigating order flow information and its resultant effects ...
... specifications of trade and price linkages. Instead, our inclusion of a GARCH-style specification into a microstructure model allows us to show why particular components of order imbalance matter, thus providing an econometric structure for investigating order flow information and its resultant effects ...
PNC Capital Advisors, LLC
... Each team functions with its own research, portfolio management and portfolio construction processes unique to its specialized investment style. The firm’s equity strategy offerings include: Large Cap Advantage Strategies The Large Cap Advantage strategies invest in common stocks of publicly traded ...
... Each team functions with its own research, portfolio management and portfolio construction processes unique to its specialized investment style. The firm’s equity strategy offerings include: Large Cap Advantage Strategies The Large Cap Advantage strategies invest in common stocks of publicly traded ...
Friends Life Investment Bond Fund Guide
... markets. Over time a fund manager may change the assets they invest in. This may mean that funds move from one risk ratings to another. You should review your fund choice regularly to make sure it’s still meeting your objectives. But remember, past performance is not a guide to the future. The risk ...
... markets. Over time a fund manager may change the assets they invest in. This may mean that funds move from one risk ratings to another. You should review your fund choice regularly to make sure it’s still meeting your objectives. But remember, past performance is not a guide to the future. The risk ...
A monthly effect in stock returns - DSpace@MIT
... The mean return for stocks is positive only for days immediately before and during the first half of calendar months, and indistinguishable from zero for days during the last half of the month. During the 1963-1981 period all of the market's cumulative advance occurred just before and during the fir ...
... The mean return for stocks is positive only for days immediately before and during the first half of calendar months, and indistinguishable from zero for days during the last half of the month. During the 1963-1981 period all of the market's cumulative advance occurred just before and during the fir ...
Securities and Secrets: Insider Trading and the Law of Contracts
... silence is golden and that, in negotiating contracts, the corporation should be allowed to withhold some of what it knows. Part I of this essay temporarily suspends consideration of economic efficiency in order to examine more closely the implications of the fairness goal for securities regulation. ...
... silence is golden and that, in negotiating contracts, the corporation should be allowed to withhold some of what it knows. Part I of this essay temporarily suspends consideration of economic efficiency in order to examine more closely the implications of the fairness goal for securities regulation. ...
Destabilizing Commodity Market Speculation
... more volatility. We show that such a behavior is rational and sustainable in equilibrium. Given that we have assumed absence of any uncertainty in our environment and further assume that interest rates are zero, there will be no trading in the spot market, and spot and forward prices will be the sam ...
... more volatility. We show that such a behavior is rational and sustainable in equilibrium. Given that we have assumed absence of any uncertainty in our environment and further assume that interest rates are zero, there will be no trading in the spot market, and spot and forward prices will be the sam ...
View the 2016 Financial Report
... network. True Value’s revenue also includes the net profit associated with shipments that go directly from vendors to retailer stores. In addition, there are revenues from services provided to retailers, primarily in the form of advertising and transportation fees. Cost of revenue includes the acqui ...
... network. True Value’s revenue also includes the net profit associated with shipments that go directly from vendors to retailer stores. In addition, there are revenues from services provided to retailers, primarily in the form of advertising and transportation fees. Cost of revenue includes the acqui ...
March 30, 2007 Dear fellow shareholder: We are pleased to invite
... • Political contributions and legislative lobbying – The Board approved a new policy regarding political contributions and legislative lobbying activities, the JPMorgan Chase & Co. Political Contributions Statement, and it was posted on our corporate Web site. The Firm also posted on its Web site a ...
... • Political contributions and legislative lobbying – The Board approved a new policy regarding political contributions and legislative lobbying activities, the JPMorgan Chase & Co. Political Contributions Statement, and it was posted on our corporate Web site. The Firm also posted on its Web site a ...