Choosing Cost versus Fair Value: International Evidence from the European Real Estate Industry Upon Adoption of IFRS Karl A. Muller, III Pennsylvania State University Edward J. Riedl * Harvard Business School Thorsten Sellhorn Ruhr-Universität Bochum PRELIMINARY – PLEASE DO NOT QUOTE WITHOUT PERMISSION December 2007 ABSTRACT: We examine the determinants of investment property firms’ choice to use the cost or fair value model to account for their primary asset, real estate
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about the Board of Directors Auditor’s Statement on the Corporate Governance Report Five year summary The H&M share Financial information and contact details 52 58 58 59 60 61 62 62 63 64 65 66 80 81 82 94 96 97 98 H&M’s Annual Accounts and Consolidated Accounts for the financial year 2012/13 comprise pages 52–80. — THIS IS H&M — Fashion and quality at the best price A clear business concept and strong values have taken H&M from a single store to a leading global fashion company, with
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News Corporation Limited Business Report Produced at the request of: Greenwich University Subject: Strategic Financial Management Case Study: The News Corporation Students Name: Students ID: Total word count: Table of Contents 0. Table of contents……………………………………….……………….3 - 4 1. Report Abstract / Synopsis………..………….……………………………5 2. Introduction………………………………………………………………..6 1. Identification
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I. Introduction 1.1 Significance of the Study The comparison between China and India is a popular topic in social sciences. Since these two very similar countries gained independence around the same time, one democratic in 1947 and another communist in 1949, many world leaders and scholars have come to view the economic, social and political performance of the two Asian giants as the best testimony of which is the better approach to modernity for developing countries (Gilley 21). Current scholarly
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1 The CASE Journal Volume 4, Issue 2 (Spring 2008) Table of Contents Click on the article or case title to go to that page Editorial Policy Letter from the Editor Case Abstracts Cases “Sally’s Dilemma: Making Tough Choices in Collaborative Visioning” Karl A. Hickerson, David J. O’Connell & Arun K. Pillutla, St. Ambrose University “The Death of a Salesman Revisited: Part A” Herbert Sherman, Long Island University & Daniel James Rowley, University of Northern Colorado “The Death
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workers mostly in that they have to accept new superiors, new co-workers, new vision and missions, some lose their jobs and the remaining workforce has to unlearn their former culture so as to embrace the new culture of the new organisation. In the case of Pioneer and Unifreight (Swift), Pioneer Corporation Africa had been in business for over 100 years and is listed on the stock exchange. The company majored in transportation but with subsidiaries in freight and logistics having sub units as Pioneer
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EXECUTIVE SUMMARY This project was carried out in the HR department of BHARTI AXA Life insurance co. Pune. Bharti AXA Life insurance is only concern with life insurance and General insurance. The objective of this project is to study the entire Recruitment & Selection processes at Bharti AXA Life insurance. The Human Resources Department of Bharti AXA Life insurance carries out both these functions quite effectively. Hence, the procedure of Recruitment is studied thoroughly and some inferences
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ICHEC – Professor Luc Moeremans 2015/2016 Catarina Duarte 153111 Corporate Strategy Good Strategy / Bad Strategy The difference and why it matters by Richard Rumelt Part I The book Good Strategy/Bad Strategy written by the professor of business and society in the school of business and management UCLA - Richard Rumelt - clarifies the difference between good strategies and bad strategies and provides a thorough understanding of how to create and think about good strategies. It daylights
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Chapter 2 THE AUDIT MARKET Revision: 11 September 2012 2.1 Learning Objectives After studying this chapter, you should be able to: 1. Distinguish between different theories of audit services including agency theory. 2. Understand drivers for audit regulation. 3. Understand the role of public oversight. 4. Distinguish between different audit firms. 5. Identify some current developments in the audit market. 6. Portray the series of industry codes of conduct and guidance 2.2 Introduction
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IFRS and US GAAP: similarities and differences IFRS readiness series October 2012 Table of contents The heart of the matter 2 US financial reporting will change significantly within the next several years An in-depth discussion 4 Examining the implications IFRS affects US businesses in multiple ways What this means for your business 6 Anticipate and manage the change What companies can and should do now October 2012 The heart of the matter US financial
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