was also concluded that exercise date accounting and classification of outstanding employee share options as liabilities …

. Also, the FASB and the IASB are conducting a joint project on distinguishing between liabilities and equity. Furthermore … partnerships under the IFRS with regard to the distinction between liabilities and equity as well as the published proposals … therefore. In addition, an own suggestion for future distinction between liabilities and equity is made. …

The valuation of assets is a challenging activity as well as a scientific discipline having an impact on the amount of … the reported assets and economic result process. The report deals with the issue of valuation of the tangible fixed assets … the definitions and valuation of the tangible fixed assets in these systems have been determined, indicating the impact on …

concept of an Energy Services Partner, who takes an equity interest in a real estate partnership in exchange for providing the …. This approach would also help to address a crisis facing ESCOs today stemming from their considerable liabilities (through … guaranteed savings) and negligible offsetting assets. …

joint-use costs allocated to power are included in the attached statements of assets. Federal investment and liabilities …

gas. Significant plugging and abandonment (P&A) and environmental liabilities are present, but these should be the …