Assets recognition is a new concept, assimilated in the process of harmonisation of the Romanian accounting regulations with the European Directives and the International Standards of Financial Reporting. The international normalizing document does not indicate a measurement unit for the recognition of a fixed asset element, the application of the professional reason for circumstances which are...

In this paper we employ the theory of the term structure of interest rates and the pricing of interest contingent contracts to determine the fair value of insurance for depository institutions. The balance sheet of a bank is taken to consist of long and short positions in various fixed income securities. Deposit insurance for the bank is a put option on the value of the assets. The value of dep...

Fixed assets in public and private healthcare 1999-2018 The presented article deals with the subject of fixed healthcare: their gross value, condition degree wear, broken down into sectors. Above value grew extremely strongly analysed period, particularly impressive healthcare. financing this growth seems to have largest share funds obtained from EU EEA Financial Mechanism Norwegian as well pay...

This study aims to empirically examine asset management as a moderating variable in the relationship between good governance and internal control system with utilization of regional fixed assets using Partial Least Square (PLS) analysis techniques. The research sample is local government officials who are directly involved districts, cities, provinces Jambi. test results prove that influence op...

The Bogor Regency regional government must present detailed financial reports describing asset values, regulated in Government Accounting Standard Regulation No. 7 of 2010. On the other hand, problem management is lack orderly administration and legal order which has resulted assets, especially fixed not being able to be properly accurately inventoried, previous technology, still limited makes ...

An investor with constant relative risk aversion trades a safe and several risky assets with constant investment opportunities. For a small fixed transaction cost, levied on each trade regardless of its size, we explicitly determine the leading-order corrections to the frictionless value function and optimal policy.