value measurement
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TURBA ◽  
2022 ◽  
Vol 1 (1) ◽  
pp. 71-84

This article examines the practice of concert organization from an ethical perspective. By examining the field in relation to the notion of value, it explores the processes by which curators produce live acts, and the issues they face when they do so. The central argument traces a trajectory from the material to the immaterial aspects. The first part (Context and Value) shows how financial and cultural matters are embedded into live music production, and frames curatorship as the articulation of their co-dependent relations. The second part (Praxis) explores how music curators breathe value creation in their work context, by comparing interviews with the directors of Venice Biennale Musica, London Contemporary Music Festival, and No-Nation. The third part (Risk and Ethics) introduces risk-taking as a unit of value measurement, and points out the force of the curatorial in its power to confer value.


2021 ◽  
Vol 10 (15) ◽  
pp. e184101523944
Author(s):  
Janayna Rodrigues de Morais Luz ◽  
Isabel Lausanne Fontgalland

O Pagamento de Serviços Ambientais tornou-se lei (14.119/21) em 2021, portanto um marco se instala no tratamento aspectos ambientais relevantes. Neste contexto a qualidade da informação ambiental deve ser observada como uma linguagem dos negócios no âmbito internacional. Sendo assim, a presente pesquisa busca investigar: busca compreender qual o alinhamento tipológico aplicada nos textos da Lei 14.119/21 em relação ao arcabouço teórico sobre a norma IFRS que trata de valor justo: Valor justo CPC 46 – Mensurações do Valor Justo (instrumentos financeiros); IFRS 13 Fair Value Measurement e Ativos biológicos (plantas e animais) CPC 29 - IAS 41. Por metodologia, utilizou-se o estudo de casos tendo a Klabin S.A como objeto e também foi realizada uma análise do tipo documental no texto da Lei de pagamento de serviços ambientais (PSA) e do relatório trimestral de uma empresa potencialmente poluidora do segmento de papel e celulose. Através das discussões e dos resultados, foi possível verificar que alguns aspectos relativos à informação financeira (valor justo e valor de mercado) não foram levados em conta no texto redacional da Lei supracitada. Observou-se também que a Lei do PSA delineia mais questões ambientais do que as observadas pela empresa em tela.


2021 ◽  
Vol 6 (24) ◽  
pp. 01-08
Author(s):  
Nurshahirah Salehuddin ◽  
Suraiya Ibrahim ◽  
Wan Salha Yusoff

This research establishes a Big Data-Fair Value Measurement Model of Biological Assets using a Smart Farming Approach. The aim of the study is to gather literature knowledge about the judgment of biological assets. The use of big data and innovative farming in the agricultural sector is relatively new in Malaysia, making people wonder about its effectiveness, whether positive or negative. However, determining fair value can be a daunting task due to the existence of personal biological properties and the variety of specimens (offspring), classes, and conditions. Agricultural sectors need to be more emphasised by many parties as the increases in cost production is not a trivial matter that can be ignored. There have been pressures from foreign countries such as Thailand, Vietnam, and Indonesia in the agricultural sector. Malaysia faces one major challenge: the cost of production, including wages and inputs, is relatively higher. (Rozhan 2019). Agricultural accounting is a minor standard, but it has a broad scope and a significant impact on agricultural businesses based on the accounting perspective, the MFRS141/IAS 41. The standard improves the transparency of the cost to replace capital (by allowing for depreciation and amortisation) and better reflects the productive lifespan of assets in agricultural operations. However, the application of MFRS 141 Agriculture is still relatively new in Malaysia, and a thorough examination of the literature indicates several gaps and deficiencies. This literature review is vital to support the study on Big Data-Fair Value Measurement Model of Biological Assets as the agricultural sector's involvement was recently popular. It might also offer some good ideas for handling problems involving the fair value measurement. Future studies will help the Ministry of Agriculture and Food Industries, agriculture sector workers, in terms of practical perspective. Therefore, the future result of the study suggests an improvement within the agriculture sector related to the treatment in their fair values, issues, and strategies.


Agriculture ◽  
2021 ◽  
Vol 11 (12) ◽  
pp. 1185
Author(s):  
Jia He ◽  
Yi Li ◽  
Lianjun Zhang ◽  
Junyin Tan ◽  
Chuanhao Wen

Ecological compensation (EC) is an important way to solve the imbalance of cross-regional economic development and realize regional coordinated development. How to quantify the standard of EC has become a hot research topic. Firstly, this paper selected the Three Gorges Reservoir Region (TGRR) as the study area, and constructed a cross-regional spillover ecological value measurement model based on the extended emergy analysis. From the perspective of the “ecology–economy–society” complex ecosystem, this paper used emergy to reflect the social, economic, and ecological function and service value of the TGRR, and estimated the ecosystem emergy supply and consumption in the TGRR. Then, comparing the watershed ecosystem emergy supply and consumption, we can judge the status of the ecological surplus and deficit of the TGRR, and transfer the spillover ecological emergy to spillover ecological value (SEV) by using the emergy currency ratio (ECR). Finally, combined with different actual payment level coefficient, we can obtain a relatively objective and robust compensation standard. The results show that the SEV of the TGRR in 2016 is 2.70 × 1011 USD, which indicates that the TGRR is in the state of ecological surplus. The TGRR should get EC about 2.85 × 1011 USD according to the ECR. Based on the research results, it is suggested to expand the transfer payment to the TGRR. At the same time, it is suggested to formulate different ecological compensation standard (ECS) according to regional differences, which has important practical significance to establish the allocation standard of EC, and provides a typical case basis for other large reservoir areas or typical reservoir areas.


2021 ◽  
Author(s):  
◽  
David Sutton

<p>Accounting standards setters have progressively moved towards decision-useful, investor-focused fair value accounting standards for general purpose financial reporting (GPFR). With some qualification, the case is made that this development is positive for accounting as a discipline. This paper develops a referent theory of accounting to contextualize standards setters' implicit direction, derived from existing research and literature. A central element in the development of this theory is the case made for 'investor-as-GPFR user'. Against this, stakeholder theory and positive accounting theory will be identified as confounding influences on the development of a general theory of accounting. The argument is for the investor, both current and potential, as the sole legitimate user of GPFR. The practical implications of the theory are considered against the prevailing debate over optimal accounting valuation method; the debate between fair value measurement and historical cost. The case is made that a number of ostensible dichotomies in accounting thought, such as between relevance and accountability, are substantially reconcilable. The mutual exclusivity often implied of accounting information relevance and accountability-cum-reliability is rejected. The development of a general theory of accounting is timely as such a referent theory is necessary to legitimize standards setting and secure accounting's place in an increasingly diverse financial information market. Inferentially, trends in the evolution of fair value standards reflect the dominant concern to meet threats to the discipline as a whole; this standard setting trend qualified in speed and degree by the narrow interests of 'constituents'.</p>


2021 ◽  
Author(s):  
◽  
David Sutton

<p>Accounting standards setters have progressively moved towards decision-useful, investor-focused fair value accounting standards for general purpose financial reporting (GPFR). With some qualification, the case is made that this development is positive for accounting as a discipline. This paper develops a referent theory of accounting to contextualize standards setters' implicit direction, derived from existing research and literature. A central element in the development of this theory is the case made for 'investor-as-GPFR user'. Against this, stakeholder theory and positive accounting theory will be identified as confounding influences on the development of a general theory of accounting. The argument is for the investor, both current and potential, as the sole legitimate user of GPFR. The practical implications of the theory are considered against the prevailing debate over optimal accounting valuation method; the debate between fair value measurement and historical cost. The case is made that a number of ostensible dichotomies in accounting thought, such as between relevance and accountability, are substantially reconcilable. The mutual exclusivity often implied of accounting information relevance and accountability-cum-reliability is rejected. The development of a general theory of accounting is timely as such a referent theory is necessary to legitimize standards setting and secure accounting's place in an increasingly diverse financial information market. Inferentially, trends in the evolution of fair value standards reflect the dominant concern to meet threats to the discipline as a whole; this standard setting trend qualified in speed and degree by the narrow interests of 'constituents'.</p>


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