Development projects have a wider set of impacts than just direct project outputs. A hydropower dam, for example, produces electricity but also disrupts river flows and may affect biodiversity and the general aquatic environment. A new port development may affect coastal resources such as...

Development projects have a wider set of impacts than just direct project outputs. A hydropower dam, for example, produces electricity but also disrupts river flows and may affect biodiversity and the general aquatic environment. A new port development may affect coastal resources such as...

This study seeks first to examine how firms implement impairment tests as required by IAS 36, and second, to explore factors which may explain why some firms are not entirely in compliance with IAS 36. It is based on a survey which includes 58 completed questionnaires representing 73% of the...

This research studies, through a content analysis of the comment letters to the IVSC project on fair value determination of intangible assets, the legitimacy of this professional body, or of the accounting associations, to develop measurement standards specific to this accounting concept. At...