Search results
Results From The WOW.Com Content Network
The subfield of asset pricing (or valuation) is the financial evaluation of the value of such assets; the primary method used by today's financial analysts is the discounted cash flow method. With this method, an asset's future cash flows are either assumed to be known with certainty (as in a treasury bond which is risk
IFRS (International Financial Reporting Standards), the most widely used financial reporting system, defines: "An asset is a present economic resource controlled by the entity as a result of past events. [5] An economic resource is a right that has the potential to produce economic benefits." [6]
Physical asset specificity, e.g. a specialized machine tool or complex computer system designed for a single purpose; Human asset specificity, i.e., highly specialized human skills, arising in a learning by doing fashion; and; Dedicated assets, i.e. a discrete investment in a plant that cannot readily be put to work for other purposes.
Investment management on the other hand concerns assets that are alternative sources of revenue and normally exist outside of the main revenue model(s) of corporate structures. [ 1 ] The discipline exists because assets that are of capital value to business entities or other legal persons require management to aim to achieve optimal, adequate ...
Capital accumulation is the dynamic that motivates the pursuit of profit, involving the investment of money or any financial asset with the goal of increasing the initial monetary value of said asset as a financial return whether in the form of profit, rent, interest, royalties or capital gains.
Complementary assets are assets that when owned together increase the value of the combined assets. It is defined as “the total economic value added by combining certain complementary factors in a production system, exceeding the value that would be generated by applying these production factors in isolation.” [1] Thus two assets are said to be complements when investment in one asset ...
Financial accounts, which show the net acquisition of financial assets and the net incurrence of liabilities. The balance on these accounts is the net change in financial position. Balance sheets, which record the stock of assets, both financial and non-financial, and liabilities at a particular point in time.
Its scope, though, includes the allocation and management of assets, equity, interest rate and credit risk management including risk overlays, and the calibration of company-wide tools within these risk frameworks for optimisation and management in the local regulatory and capital environment. Often an ALM approach passively matches assets ...