Fair value versus historical cost-based valuation for biological assets: predictability of financial information
نویسندگان
چکیده
منابع مشابه
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...
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The Indian capital market has shown signs of buoyancy and dynamism in the recent past. There is a very real need, therefore, to nurture and to give positive direction to the emerging trends in this sphere of economic activity. It is in this context that regulatory agencies have a critical role in providing the right kind of support to avoid bunching of issues as well as in protecting investors ...
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The concept of value is of great importance for investors. The goal of different groups of investors is always to maximize the value of their capital. The aim of this research is developing factors effective on securities in capital market in order to develop a paradigm for fair valuation that leads investors to make better decisions. To study fair value in a precise and comprehensive way, effe...
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This paper presents the results from a literature study on the value of information. I have reviewed the information, accounting and business literature to find economic attributes of information and information valuation attempts. There is at least some consensus on a number economic properties and identifying information as an asset to the organization. Also a number of valuation attempts hav...
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ژورنال
عنوان ژورنال: Revista de Contabilidad
سال: 2011
ISSN: 1138-4891
DOI: 10.1016/s1138-4891(11)70029-2