The principles characterizing the traditional revenue-expense approach to accounting have never been "invented". They are an institution that is the result of social evolution, not of human design. Therefore, the efforts to defend them against the balance sheet approach endorsed by...

There are two important points in which in which we need assets and liabilities measured in financial accounting: on initial recognition and at a balance sheet day. Many International Financial Reporting Standards (IFRS) used the fair value measurement concept. But most of these standards use...

This paper analyzes the effects of start-up costs of different technologies in providing electricity power. We explicitly solve a simplified linear formulation of the dispatch problem. Transforming this primal problem, we show that dominated technologies should be used only in the case of...

Ulrich Büdenbender/Peter Rosin/Carola Reichold Berücksichtigung des für ein Netz vor der Energierechtsreform 2005 gezahlten Kaufpreises bei der Kalkulation und Regulierung der Netzentgelte PETER LANG Internationaler Verlag der...