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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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An association of R&D costs and capital expenditure with future earnings variability
Hussain, Monazir; Deo, Malabika; Shijin, Santhakumar - In: Research bulletin / The Institute of Cost Accountants … 41 (2015) 3, pp. 38-49
Persistent link: https://www.econbiz.de/10011542422
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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