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ОСОБЕННОСТИ УЧЕТА НЕМАТЕРИАЛЬНЫХ АКТИВОВ ПО ДОГОВОРУ ФРАНЧАЙЗИНГА

ФЕДОРОВА Т.Е. - In: ВЕСТНИК САРАТОВСКОГО … (2009) 3, pp. 206-209

Объектом договора франчайзинга является право на товарный знак, право на использование определенного компонента или технологии. Данное право, согласно...

Persistent link: https://www.econbiz.de/10011236517

Australia; Financial Sector Assessment Program: Technical Note: Investor Protection, Disclosure, and Financial Literacy

International Monetary Fund (IMF); International … - 2006

This study reviews selected issues on investor protection and corporate governance in Australia, and concludes that the corporate governance framework for Australian-listed companies is largely healthy and dynamic. Shareholder activism is an important element of corporate governance because it...

Persistent link: https://www.econbiz.de/10011243130

Does New European Directive Change Czech Accounting?

Müllerová, Libuše - In: Český finanční a účetní časopis 2014 (2014) 2, pp. 131-140

The article deals with new directive of European Parliament and Commission which has been approved on June 26th 2013 and regulates annual financial statements and consolidated financial statements. Member countries of the EU are obliged to adapt their domestic legal and administrative regulation...

Persistent link: https://www.econbiz.de/10011194609

Audit Committees in Central Banks

Sullivan, Kenneth; Gilson, Marie-Thérèse Camilleri; … - International Monetary Fund (IMF) - 2007

This paper reviews the tasks and design of audit committees, increasingly recommended as a way to strengthen financial accountability and good central bank governance. It outlines the motivations for the establishment of audit committees in commercial corporations and public sector entities, and...

Persistent link: https://www.econbiz.de/10005605398

Present-day financial statement and the foundation of economic decisions

Munteanu, Victor - In: Romanian Economic Business Review 1 (2006) 2, pp. 7-13

Nowadays we face a world-scale movement towards the privatization of public enterprise and liberalization of commerce, world-wide investments and monetary policies at a global level. These factors have progressively led to a substantial growth of commerce and international investments. The...

Persistent link: https://www.econbiz.de/10005787404

The real price of intellectual property: evaluation of franchisees’ benefits

Kotliarov, Ivan - In: Acta Oeconomica 63 (2013) March, pp. 43-60

franchising because the benefits received by a licensee and a franchisee are different. It is proposed that the risk reduction …

Persistent link: https://www.econbiz.de/10010900403

Royalty Rate Structure in Case of Franchising

Kotliarov, Ivan - In: Annals of Economics and Finance 12 (2011) 1, pp. 139-156

The present article contains an analysis of differences between licensing and franchising. It is demonstrated that … models of royalty rate calculation developed for licensing should not be applied to franchising as benefits received by … licensee and franchisee are different. It is proposed to include in the model of royalty calculation the risk reduction …

Persistent link: https://www.econbiz.de/10009195460

Franchise failure: a reassessment of the Bates (1995) results

Castrogiovanni, Gary; Justis, Robert - In: Service Business 1 (2007) 3, pp. 247-256

Persistent link: https://www.econbiz.de/10008515384

Statement to Congress, October 1, 1997, (Federal Reserve Board's views on proposed accounting standards for derivatives and risk-management activities issued by FASB)

Phillips, Susan M. - In: Federal Reserve Bulletin (1997) Dec, pp. 957-961

Persistent link: https://www.econbiz.de/10005379990

Estimating portfolio net worth values and interest rate risk in savings institutions

Bennett, Dennis E.; Lundstrom, Roger D.; Simonson, Donald G. - Federal Reserve Bank of Chicago - 1986

Persistent link: https://www.econbiz.de/10010724467