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When is an asset not an asset?
Management Decision, 1998Examines the weaknesses of the current UK and US definitions of an asset. Presents an argument for them to be updated to include valuable internally created intangible assets, such as brands and software, which currently fall outside the scope of them.
Tony Tollington, Jonathan Liu
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We present a model incorporating both social and economic components and analyze their interaction. The notion of a social asset, an attribute that has value only because of the social institutions governing society, is introduced. In the basic model, agents match on the basis of income and unproductive attributes.
George J. Mailath, Andrew Postlewaite
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Asset Allocation with Shadow Assets
The Journal of Wealth Management, 2012The wealth of most investors contains both financial assets as well as nonfinancial assets. The author defines shadow assets as (mostly) nonfinancial and nontradable assets that are exogenous to the investor’s asset allocation decision, such as human capital, nonfinancial sovereign assets (e.g., underground oil reserves), the present value of future ...
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Israel Law Review, 1993
Property rights exist only in their relationship to certain assets. A property right persehas no independent existence. Thus, for example, the sentence: “‘A’ is the owner” is meaningless as long as there is no mention of the object of which A is the owner (“‘A’ is the owner of the house”). This also applies to lease, pledges and other property rights —
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Property rights exist only in their relationship to certain assets. A property right persehas no independent existence. Thus, for example, the sentence: “‘A’ is the owner” is meaningless as long as there is no mention of the object of which A is the owner (“‘A’ is the owner of the house”). This also applies to lease, pledges and other property rights —
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2015
<p>The increase in the number of ageing infrastructures in Europe, North America, and Japan over the last three decades, has led to the development of a set of tools that allow a more consistent and optimized management procedure. Asset management can be defi ned as the systematic activities and practices used by an organization to manage its ...
José C. Matos +2 more
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<p>The increase in the number of ageing infrastructures in Europe, North America, and Japan over the last three decades, has led to the development of a set of tools that allow a more consistent and optimized management procedure. Asset management can be defi ned as the systematic activities and practices used by an organization to manage its ...
José C. Matos +2 more
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Archives of Environmental Health: An International Journal, 1961
(1961). Research Is an Asset. Archives of Environmental Health: An International Journal: Vol. 3, No. 1, pp. 22-24.
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(1961). Research Is an Asset. Archives of Environmental Health: An International Journal: Vol. 3, No. 1, pp. 22-24.
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Asset Classes and Asset Allocation
The Journal of Wealth Management, 2000The author starts by pointing out that the early formulations of asset allocation were very narrow and did not anticipate the wide array of institutional investment possibilities that are now available. He argues that the elegant simplicity of a three-class system has now been degraded into a complex array of shifting and inconsistent categories that ...
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2008
SOMMARIO: 1. Introduzione allo IAS 36. – 2. Gli indizi di impairment. – 3. L’impairment test: il calcolo del valore recuperabile. – 3.1. Calcolo del fair value al netto dei costi di dismissione. – 3.2. Calcolo del valore d’uso. – 3.2.1. La stima dei flussi attesi. – 3.2.2. L’individuazione del tasso. – 4.
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SOMMARIO: 1. Introduzione allo IAS 36. – 2. Gli indizi di impairment. – 3. L’impairment test: il calcolo del valore recuperabile. – 3.1. Calcolo del fair value al netto dei costi di dismissione. – 3.2. Calcolo del valore d’uso. – 3.2.1. La stima dei flussi attesi. – 3.2.2. L’individuazione del tasso. – 4.
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