Описывается структура активов домохозяйства, которая включает реальные, оборотные и финансовые активы. Предлагается рассматривать особенный актив...

The implementation of a new accounting referential IAS/IFRS introduced a new philosophy for the estimation and the valorisation of a corporation's assets as well as liabilities. Our objective is to identify the main factors which influence a practitioner's choice of the fair value as a basis for...

For risk analyses not only knowledge about the impact of different types of hazards, but also information about the elements and values at risk is necessary. This article introduces a methodology for a countrywide estimation of asset values for commercial and industrial properties using Germany...

When natural disasters and extreme events such as storms, floods and earthquakes occur, it is not only people, residential buildings and infrastructure that are seriously affected, but also industry. Direct losses to installations as well as indirect losses, e.g., the interruption of production,...

When natural disasters and extreme events such as storms, floods and earthquakes occur, it is not only people, residential buildings and infrastructure that are seriously affected, but also industry. Direct losses to installations as well as indirect losses, e.g., the interruption of production,...