LOW VALUE ASSETS: SCIENTIFIC DISCUSSION AND ACCOUNTING PRACTICE

Scientific Discussion I. Scientific Discussion

SCIENTIFIC DISCUSSION This module reflects the initial scientific discussion and scientific discussion on procedures

Eptifibatide is the active substance of the medicinal product Integrilin. Eptifibatide is an anti-platelet agent with high affinity and specificity for the Glycoprotein (GP) IIb/IIIa receptor that mediates platelet aggregation. Eptifibatide is an inhibitor of platelet aggregation and belongs to a new class of RGD mimeticsarginin (R), glycin (G), aspartic acid (D). Eptifibatide reversibly inhibi...

Defining Ecosystem Assets for Natural Capital Accounting

In natural capital accounting, ecosystems are assets that provide ecosystem services to people. Assets can be measured using both physical and monetary units. In the international System of Environmental-Economic Accounting, ecosystem assets are generally valued on the basis of the net present value of the expected flow of ecosystem services. In this paper we argue that several additional conce...

Information Assets and their Value

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...

Who uses fair value accounting for non - financial assets after IFRS adoption ?

We examine whether and why companies prefer fair value to historical cost when they can choose between the two valuation methods. With the exception of investment property owned by real estate companies, historical cost by far dominates fair value in practice. Indeed, fair value accounting is not used for plant, equipment, and intangible assets. We find that companies using fair value accountin...