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Risk margin estimation through the cost of capital approach : some conceptual issues
Floreani, Alberto - In: The Geneva papers on risk and insurance - issues and … 36 (2011) 2, pp. 226-253
Persistent link: https://www.econbiz.de/10009158203
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Cost of capital estimation for intangibles valuation in purchase price allocation
Vulpiani, Marco - In: Business valuation review : the quarterly journal of … 27 (2008) 1, pp. 23-29
Persistent link: https://www.econbiz.de/10003744839
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Value relevance of embedded value and IFRS 4 insurance contracts
Wu, Rebecca Chung-fern; Hsu, Audrey Wen-hsin - In: The Geneva papers on risk and insurance - issues and … 36 (2011) 2, pp. 283-303
Persistent link: https://www.econbiz.de/10009158200
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Die Bilanzierung von Lebensversicherungsgeschäften nach IFRS : eine Analyse unter besonderer Berücksichtigung des Asset-Liability-Managements
Flügel, Alexander - 2018 - 1. Auflage
Persistent link: https://www.econbiz.de/10011802804
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Die Ermittlung des Value in Use nach IFRS : eine Betrachtung der Einflussfaktoren des Value in Use vor dem Hintergrund der Vermittlung entscheidungsnützlicher Abschlussinformatione...
Lienau, Achim; Zülch, Henning - In: KoR : internationale und kapitalmarktorientierte … 6 (2006) 5, pp. 319-329
Persistent link: https://www.econbiz.de/10003316242
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The effect of change in the reporting threshold and type of control deficiency on equity analysts' evaluation of the reliability of future financial statements
Asare, Stephen K.; Wright, Arnold - In: Auditing : a journal of practice & theory 31 (2012) 2, pp. 1-17
Persistent link: https://www.econbiz.de/10009563755
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Fair value accounting and the cost of debt
Magnan, Michel; Wang, Haiping; Shi, Yaqi - 2016
Persistent link: https://www.econbiz.de/10011492041
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Implementierungshinweise zur Abbildung divisionaler Kapitalkosten beim impariment of assets gemäß IAS 36
Haring, Nikolai; Schwaiger, Markus - In: Jahrbuch für Controlling und Rechnungswesen (2004), pp. 193-222
Persistent link: https://www.econbiz.de/10002378030
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Accounting for biological and the cost of debt
Daly, Abbie; Skaife, Hollis A. - In: Journal of international accounting research 15 (2016) 2, pp. 31-47
Persistent link: https://www.econbiz.de/10011619999
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The Effect of Change in the Reporting Threshold and Type of Control Deficiency on Equity Analysts’ Evaluation of the Reliability of Future Financial Statements
Asare, Stephen Kwaku - 2012
We examine the joint effects of the reporting threshold (more than remote versus reasonably possible) and type of control deficiency (entity level versus account specific) described in the adverse report on internal controls on equity analysts' evaluation of the reliability of a company's future...
Persistent link: https://www.econbiz.de/10013110033