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The aim of the paper is the evaluation of the impact of the new amendments to the IAS 16 and IAS 41 – Agriculture: Bearer Plants on the financial reporting in agriculture. The paper is based on the co...
New requirements regarding agriculture production together with the increased pressure on environmentally friendly practices leave almost no space for the routine agriculture production. Innovations t...
Measurement in financial accounting has been the most discussed issue in recent decades. The last very important result of the convergence process between IFRS and U.S. GAAP was adopting IFRS 13 – Fai...
Our research follows the path of fair value as a term and concept, as well as its disclosure, measurement and recognition back from 1953 until our days, and analyzes the regulations issued by United S...
There are two important points in which in which we need assets and liabilities measured in financial accounting: on initial recognition and at a balance sheet day. Many International Financial Report...
This is a revised draft of working paper #08-02 of the Economics Program of the Conference Board. We would like to thank Martin Fleming and Baruch Lev for their comments on earlier drafts, as well...
We report the results of an experimental test of alternative auction designs suitable for pricing and removing troubled assets from banks’ balance sheets as part of the financial rescue planned by...
Using a large sample of diversified firms from 38 countries we investigate the influence of several national-level institutional factors or 'institutional voids' on the value of corporate diversificat...
We investigate the information content and forecast accuracy of 1,793 analyst reports written around 62 spinoffs––a setting in which analysts’ ability to inform investors is potentially very high. We ...
Measuring shared value allows companies to maximize opportunities for innovation, growth, and social impact at scale. This article explains the specific purpose of shared value measurement and offers ...
This presentation draws on ideas from Professor Porter's books and articles, in particular, Competitive Strategy (The Free Press, 1980); Competitive Advantage (The Free Press, 1985); "What is Strategy...
This presentation draws on ideas from Professor Porter's books and articles, in particular, Competitive Strategy (The Free Press, 1980); Competitive Advantage (The Free Press, 1985); "What is Strategy...
This presentation draws on ideas from Professor Porter's books and articles, in particular, Competitive Strategy (The Free Press, 1980); Competitive Advantage (The Free Press, 1985); "What is Strategy...

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