This paper focuses on fair value measurement under the IFRS 13 assumptions and the reliability of the market and transaction multiples evaluations (“Level 2” methods). We test the reliability of multiples evaluation approaches in different economic...
Although the shell provides protection to the nib from mold and insects infestations, the shell content should be as low as possible (10–14%) because it has very little commercial value for the cocoa processor: it is removed during cocoa bean processing and it mainly constitutes a waste ...
(13) The throughput in Equation (13) is close to the throughput of the perfect schedule, which has a value of N/2 , impossible to obtain in a linear network, as discussed above. The difference is 100/N per cent: the larger N, the smaller the relative difference between the throughput...
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The greater the value of b, the more sensitive consumers are. We suppose that a is also a random variable and that a = a0 + ε2. The expectation of uncertainty, ε2, is 0 and the variance is δ22. When retailers show fairness concern behaviors, the manufacturer's optimal wholesale ...
Only payments that would constitute contributions above the fair market value of goods or services exchanged between the club and the owner will not be counted as relevant income under FFP. If, for example, the Bayer AG would pay more to its subsidiary club in a sponsoring agreement than a ...