Determining Role of Valuation and Valuation Criteria in Financial Reporting Quality

Reviewing and Implementing International Valuation Criteria for Industrial Architectural Heritage

Some historical monuments are considered the heritage of universal value due to their exceptional features. The industrial heritage as part of world heritage is a new phenomenon and the result of the world's industrialization. They have entered the global culture due to having hidden material and spiritual values. Global measures are required to preserve these valuable heritages. Note that indu...

Faster Valuation of Financial Derivatives

Post-Retirement Financial Strategies: Forecasts and Valuation

To keep the analysis simple, I do not take into account other sources of income, liabilities, real property, insurance, taxes and many other important aspects that should be considered in many cases when adopting a post-retirement financial strategy. In practice, the issues considered here should be only part of the required analysis. But they would be an important part and I hope that this pap...

From Financial Economics to Fair Valuation

In this paper we address the issue of how to establish the fair value of an insurance-linked liability. This is done by considering the introduction into a simple, one-period market model of a new and quite general security (which, amongst other things, could be such a liability). We investigate the impact of this new security on the market and attempt to predict the price (the fair value) at w...

Pseudo-almost valuation rings

The aim of this paper is to generalize the‎‎notion of pseudo-almost valuation domains to arbitrary‎ ‎commutative rings‎. ‎It is shown that the classes of chained rings‎ ‎and pseudo-valuation rings are properly contained in the class of‎ ‎pseudo-almost valuation rings; also the class of pseudo-almost‎ ‎valuation rings is properly contained in the class of quasi-local‎ ‎rings with linearly ordere...