Financial reporting developments: Asset Retirement Obligations
... Throughout this publication references to guidance in the codification are shown using these reference numbers. References are also made to certain pre-codification standards (and specific sections or paragraphs of pre-Codification standards) in situations in which the content being discussed is exc ...
... Throughout this publication references to guidance in the codification are shown using these reference numbers. References are also made to certain pre-codification standards (and specific sections or paragraphs of pre-Codification standards) in situations in which the content being discussed is exc ...
Margin regulation and volatility - ECB
... the securities that are purchased. The margin requirement dictates how much investors can borrow against these securities. The FRB established Regulation T to set minimum margin requirements for such partially loan-financed transactions of exchange-traded securities. However, the majority of empiric ...
... the securities that are purchased. The margin requirement dictates how much investors can borrow against these securities. The FRB established Regulation T to set minimum margin requirements for such partially loan-financed transactions of exchange-traded securities. However, the majority of empiric ...
IPSAS 26 Impairment of Cash-Generating Assets
... Irrespective of whether there is any indication of impairment, an entity shall also test an intangible asset with an indefinite useful life or an intangible asset not yet available for use for impairment annually by comparing its carrying amount with its recoverable amount. This impairment test may ...
... Irrespective of whether there is any indication of impairment, an entity shall also test an intangible asset with an indefinite useful life or an intangible asset not yet available for use for impairment annually by comparing its carrying amount with its recoverable amount. This impairment test may ...
A Model of Capital and Crises Zhiguo He Arvind Krishnamurthy May 2011
... Most of our model’s results can be understood by focusing on the dynamics of the equity capital constraint. Consider a given state, described by the specialists’ wealth Wt and the households’ wealth Wth . The capital constraint requires that the household can invest at most mWt (which may be less t ...
... Most of our model’s results can be understood by focusing on the dynamics of the equity capital constraint. Consider a given state, described by the specialists’ wealth Wt and the households’ wealth Wth . The capital constraint requires that the household can invest at most mWt (which may be less t ...
International Financial Reporting Standard 13 Fair Value
... Fair value is a market-based measurement, not an entity-specific measurement. For some assets and liabilities, observable market transactions or market information might be available. For other assets and liabilities, observable market transactions and market information might not be available. Howe ...
... Fair value is a market-based measurement, not an entity-specific measurement. For some assets and liabilities, observable market transactions or market information might be available. For other assets and liabilities, observable market transactions and market information might not be available. Howe ...
Belief Heterogeneity, Collateral Constraint, and Asset Prices with a
... including Heathcote and Perri (2011). The movement in wealth distribution also generates the patterns of booms and busts observed in Burnside, Eichenbaum, and Rebelo (2011). The second set of results that follows from this framework concerns collateral shortages. I show that collateral constraints w ...
... including Heathcote and Perri (2011). The movement in wealth distribution also generates the patterns of booms and busts observed in Burnside, Eichenbaum, and Rebelo (2011). The second set of results that follows from this framework concerns collateral shortages. I show that collateral constraints w ...
AN INTERTEMPORAL ASSET PRICING MODEL WITH
... investment opportunities. General versions of the ‘mutuaJ fund’ theorem of Merton (1973) and Long (1974) and of their multi-beta CAPM are briefly derived. The single-beta, single-good intertemporal CAPM as described above is derived and discussed in section 3. This derivation also generalizes a simi ...
... investment opportunities. General versions of the ‘mutuaJ fund’ theorem of Merton (1973) and Long (1974) and of their multi-beta CAPM are briefly derived. The single-beta, single-good intertemporal CAPM as described above is derived and discussed in section 3. This derivation also generalizes a simi ...
Liquidity Flooding, Asset Prices and the Real EconomyWe are
... liquidity they can access. For sector II, with lower asset specificity, optimistic firms are able to leverage more when buying, considering that their lower asset specificity raises debt capacity more (Williamson (1988)). Therefore, the asset price in sector II responds more strongly to liquidity in ...
... liquidity they can access. For sector II, with lower asset specificity, optimistic firms are able to leverage more when buying, considering that their lower asset specificity raises debt capacity more (Williamson (1988)). Therefore, the asset price in sector II responds more strongly to liquidity in ...
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... seminal paper by Lucas (1978) in an exchange economy setting. Cox, Ingersoll and Ross (1985a) developed a general equilibrium framework for asset pricing in a continuous-time setting production economy. It is important to note that while this paper was published in 1985, the central ideas of the pub ...
... seminal paper by Lucas (1978) in an exchange economy setting. Cox, Ingersoll and Ross (1985a) developed a general equilibrium framework for asset pricing in a continuous-time setting production economy. It is important to note that while this paper was published in 1985, the central ideas of the pub ...
