Recent events in the business world have focused attention on the importance of high quality financial reporting. Of particular interest is where the collapse of prominent companies such as Baring Plc. was due to the company's involvement with derivative instruments. In Australia, some...

The primary purpose of this article is to examine the concept of 'market value' and explain what factors make up the market place; it puts the concept of 'market value' in its proper context for the purposes of the application of the Act. Secondly, the article examines a particular aspect of the...

Nekilnojamojo turto vertinimas, siekiant jį įkeisti, yra svarbi vertintojo darbo dalis bendrojoje jo praktikoje. Nekilnojamasis turtas vertinamas jo apžiūros dieną, atsižvelgiant į tai, ar tokia vertė išliks ir bus reali. Šiame darbe nagrinėjami svarbūs tiek vertinimo metodo, tiek...

Firm spending on innovation and marketing, as measured by research and development (R&D) and advertising expenses, respectively, are expected to yield positive returns in terms of share price performance. Given resource limitations, firms prioritize the quantum of their investments in R&D and...

Purpose – The purpose of this paper is to examine the nature and implications of the actual techniques used in the measuring and reporting of intellectual capital. Design/methodology/approach – The paper takes the form of a literature review. Findings – The paper demonstrates that the...

Document #PICRM-2004-02Research Area: Industry Definition and Strategic Analysis

Accounting for goodwill and identifiable intangibles is one of the most controversial issues in financial reporting. It has been on the agenda of the Australian Accounting Standards Board, the US, UK, and the International Accounting Standards Boards, and the Full High Court of Australia. The...

Limited financial justification and viability of sustainable investment - through valuation and identification of the relationship between sustainability and market value - has hindered the commercial property market’s adoption of sustainability (RICS 2008). Valuers have a pivotal role in the...