Results 91 to 100 of about 2,340,197 (202)

Pension accounting and fair value

open access: yes, 2007
The chapter reviews the applicability of the fair value measurement concept to pension assets and liabilities, concluding that difficulties are likely to arise in measuring pension liabilities at far value, owing to the absence of well-developed markets for such liabilities.
openaire   +7 more sources

CALCULATING THE EFFECT OF EMPLOYEE STOCK OPTIONS ON DILUTED EPS [PDF]

open access: yes
This paper focuses on how to calculate diluted earnings per share (DEPS) when a firm has outstanding employee stock options (ESOs). Three possible methods are described and compared.
van Zyl, Warrick Boyd
core   +1 more source

CONSUMER ATTITUDES TOWARDS FAIR TRADE COFFEE [PDF]

open access: yes
This study examines consumers’ awareness of fair trade coffee and their purchase interest concerning fair trade coffee. The research uses a survey instrument that was administered through the use of a personal interview.
McGarry Wolf, Marianne   +1 more
core   +1 more source

Fair value accounting in China: Implementation and usefulness [PDF]

open access: yes, 2017
Chan, Nava   +7 more
core   +1 more source

Fair Allocation in Evolving Networks [PDF]

open access: yes
We consider networks evolving over time within an infinite-horizon dynamic setting. Transitions from one network to another are given by a stationary transition probability matrix.
Navarro,Noemi
core   +1 more source

The Diagnostic Utility of Lateral Thumb Radiographs in Detecting Thumb Carpometacarpal Arthritis. [PDF]

open access: yesJ Hand Surg Glob Online
Gao B   +5 more
europepmc   +1 more source

Independent inner cell mass and trophectoderm morphology as non-invasive predictors of embryo euploidy in IVF. [PDF]

open access: yesSci Rep
Piekos P   +6 more
europepmc   +1 more source

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