Considering the effects of operating lease capitalization on
... Neus Orgaz. Universitat Oberta de Catalunya ABSTRACT Current IFRS accounting regulation does not require capitalization of operating leases. However, this may change once the new IASB proposal is published. Relevant Spanish companies have been lobbying strong for the delay or even the cancellation o ...
... Neus Orgaz. Universitat Oberta de Catalunya ABSTRACT Current IFRS accounting regulation does not require capitalization of operating leases. However, this may change once the new IASB proposal is published. Relevant Spanish companies have been lobbying strong for the delay or even the cancellation o ...
Financial News
... $7 million ($5 million after-tax, or $0.01 per share) amortization of intangible assets. For the year ended October 31, 2016, CIBC reported net income of $4.3 billion and adjusted net income(1) of $4.1 billion, compared with reported net income of $3.6 billion and adjusted net income(1) of $3.8 bill ...
... $7 million ($5 million after-tax, or $0.01 per share) amortization of intangible assets. For the year ended October 31, 2016, CIBC reported net income of $4.3 billion and adjusted net income(1) of $4.1 billion, compared with reported net income of $3.6 billion and adjusted net income(1) of $3.8 bill ...
Credit Availability, Start-up Financing, and Survival: Evidence from
... credit―rather than, for instance, a reduced demand for credit or other spurious factors―that is driving our results. To do so, we first rerun regressions without the start-ups founded in 2009, a year in which the demand-side effects of the crisis became more apparent. For instance, while gross fixed ...
... credit―rather than, for instance, a reduced demand for credit or other spurious factors―that is driving our results. To do so, we first rerun regressions without the start-ups founded in 2009, a year in which the demand-side effects of the crisis became more apparent. For instance, while gross fixed ...
PDF Download
... causes of Poland’s success sucmanaged to maintain quite low real unit labour costs cinctly: “Poland’s economy performed well through(Figure 5). This factor has attracted little attention out the crisis, due to very strong economic fundaand appears to have been an outcome of a disciplined mentals and ...
... causes of Poland’s success sucmanaged to maintain quite low real unit labour costs cinctly: “Poland’s economy performed well through(Figure 5). This factor has attracted little attention out the crisis, due to very strong economic fundaand appears to have been an outcome of a disciplined mentals and ...
Rural Finance in Nigeria
... backdrop—onto which the future for rural finance is to be painted. On the positive side, although it came at great cost and would not be efficient to reproduce, Nigeria’s rural finance policies and practices have left behind a respectable (but diminishing) rural branch network. Nigeria also has a hi ...
... backdrop—onto which the future for rural finance is to be painted. On the positive side, although it came at great cost and would not be efficient to reproduce, Nigeria’s rural finance policies and practices have left behind a respectable (but diminishing) rural branch network. Nigeria also has a hi ...
Excerpted from the Charity Commission guidance document: Charity
... purposes. This definition excludes restricted income funds and endowment funds, although holding such funds may influence a charity’s reserves policy. Reserves will also normally exclude tangible fixed assets such as land, buildings and other assets held for the charity’s use. It also excludes amoun ...
... purposes. This definition excludes restricted income funds and endowment funds, although holding such funds may influence a charity’s reserves policy. Reserves will also normally exclude tangible fixed assets such as land, buildings and other assets held for the charity’s use. It also excludes amoun ...
The Great Recession - Profit cycles, economic crisis
... cutting back on the labour force and driving up unemployment). This helped to take profit share back up. In the late 1990s, the hi-tech revolution also added to profitability. By 1997, before tax profits reached 13% — still way below the golden age, but a lot better than in 1980s. But the very ‘mild ...
... cutting back on the labour force and driving up unemployment). This helped to take profit share back up. In the late 1990s, the hi-tech revolution also added to profitability. By 1997, before tax profits reached 13% — still way below the golden age, but a lot better than in 1980s. But the very ‘mild ...
Maximizing Your Return on People
... factors that significantly drive organizational performance as well as those that also represent areas of relative weakness. The results of this analysis will highlight where the organization should concentrate its HCM development efforts. ...
... factors that significantly drive organizational performance as well as those that also represent areas of relative weakness. The results of this analysis will highlight where the organization should concentrate its HCM development efforts. ...
del09 Arndt new 9998297 en
... of firms’ assets and on contract enforceability. The model implies different productivity cut-off levels for the selection into exporting. Highly productive firms can offer higher returns to creditors and are thus less credit constrained than less productive firms. In this sense, credit constraints ...
... of firms’ assets and on contract enforceability. The model implies different productivity cut-off levels for the selection into exporting. Highly productive firms can offer higher returns to creditors and are thus less credit constrained than less productive firms. In this sense, credit constraints ...
Lessons from a Century of Fed Policy
... and credit policy powers to improve on the rules of the classical gold standard, rules that were seen as unduly restrictive 2. We now know that faith then placed in discretion over rules was misplaced. The independence given the Fed to pursue discretionary policy in the public interest proved ...
... and credit policy powers to improve on the rules of the classical gold standard, rules that were seen as unduly restrictive 2. We now know that faith then placed in discretion over rules was misplaced. The independence given the Fed to pursue discretionary policy in the public interest proved ...
california Tax-Free Funds
... fiscal plan certified by the U.S. financial oversight board that prioritizes government services and pensions over payments to bondholders. Performance was mixed across all the major segments of the muni market over the last year. Revenue bonds posted positive, but muted, returns and outperformed GO ...
... fiscal plan certified by the U.S. financial oversight board that prioritizes government services and pensions over payments to bondholders. Performance was mixed across all the major segments of the muni market over the last year. Revenue bonds posted positive, but muted, returns and outperformed GO ...
estimating terminal value
... revenues of $6 billion ten years from now will have an estimated terminal value in that year of $12 billion if a value to sales multiple of 2 is used. If valuing equity, we use equity multiples such as price earnings ratios to arrive at the terminal value. While this approach has the virtue of simpl ...
... revenues of $6 billion ten years from now will have an estimated terminal value in that year of $12 billion if a value to sales multiple of 2 is used. If valuing equity, we use equity multiples such as price earnings ratios to arrive at the terminal value. While this approach has the virtue of simpl ...
Word - corporate
... The aggregate market value of the shares of common stock held by non-affiliates of the registrant, computed by reference to the closing price as reported on the New York Stock Exchange, as of June 30, 2016, the last business day of the registrant’s most recently completed second fiscal quarter, was ...
... The aggregate market value of the shares of common stock held by non-affiliates of the registrant, computed by reference to the closing price as reported on the New York Stock Exchange, as of June 30, 2016, the last business day of the registrant’s most recently completed second fiscal quarter, was ...
The Usefulness of Derivative Disclosures by Chinese Listed
... expansion of derivatives markets over the past two decades, the extensive use of derivatives in developed markets, particularly of mortgage-related derivative products has been blamed for the recent global financial crisis. The supervisory bodies across the world have increasingly paid attention to ...
... expansion of derivatives markets over the past two decades, the extensive use of derivatives in developed markets, particularly of mortgage-related derivative products has been blamed for the recent global financial crisis. The supervisory bodies across the world have increasingly paid attention to ...
Yield
... Interest Rate Risk: (Cont’d) Reinvestment risk: change in market interest rate that might cause the lender to have to reinvest coupon payments at interest rates different from the interest rate at the time the bond was purchased. The change in a bond’s total return caused by changing coupon reinve ...
... Interest Rate Risk: (Cont’d) Reinvestment risk: change in market interest rate that might cause the lender to have to reinvest coupon payments at interest rates different from the interest rate at the time the bond was purchased. The change in a bond’s total return caused by changing coupon reinve ...
The Influence of Macroeconomic Factors on Stock Markets
... independent variables exchange rate and the dependent variable(s) stock exchange markets of G-7 countries (Canada, France, Germany, Italy Japan, UK and USA) [2]. The researchers worked on weekly data from May 01, 1979 to January 01, 1999 used procedure of EGARCH model conclude future exchange rate m ...
... independent variables exchange rate and the dependent variable(s) stock exchange markets of G-7 countries (Canada, France, Germany, Italy Japan, UK and USA) [2]. The researchers worked on weekly data from May 01, 1979 to January 01, 1999 used procedure of EGARCH model conclude future exchange rate m ...
Financialization
Financialization is a term sometimes used in discussions of the financial capitalism that has developed over the decades between 1980 and 2010, in which financial leverage tended to override capital (equity), and financial markets tended to dominate over the traditional industrial economy and agricultural economics.Financialization describes an economic system or process that attempts to reduce all value that is exchanged (whether tangible or intangible, future or present promises, etc.) into a financial instrument. The intent of financialization is to be able to reduce any work product or service to an exchangeable financial instrument, like currency, and thus make it easier for people to trade these financial instruments.Workers, through a financial instrument such as a mortgage, may trade their promise of future work or wages for a home. The financialization of risk sharing is what makes possible all insurance. The financialization of a government's promises (e.g., US government bonds) is what makes possible all government deficit spending. Financialization also makes economic rents possible.