Đồ án, luận văn, do an, luan van

The rights and obligations in defined contribution and defined benefit plans. The features of pension plan arrangements. The components of pension expense and their relation to pension assets and pension liabilities. How GAAP smooths the volatility inherent in pension estimates and forecasts. The determinants of pension funding.

41 trang | Chia sẻ: thuychi11 | Ngày: 01/02/2020 | Lượt xem: 612 | Lượt tải: 0

The different objectives underlying income determination for financial reporting (book) purposes versus tax purposes. The distinction between temporary (timing) and permanent differences, the items that cause these differences, and how each affects book income versus taxable income. The distortions created when the deferred tax effects of tem...

36 trang | Chia sẻ: thuychi11 | Ngày: 01/02/2020 | Lượt xem: 617 | Lượt tải: 0

The structure of a lease. Lessee’s incentives to keep leases off the balance sheet. The criteria used to classify leases on the lessee’s books. The financial statement effects of executory costs, residual values, purchase options and other aspects of lease contracts. The effects of capital lease versus operating lease treatment on the l...

33 trang | Chia sẻ: thuychi11 | Ngày: 01/02/2020 | Lượt xem: 564 | Lượt tải: 0

How liabilities are shown on the balance sheet. Why and how bond interest and net carrying value change over time. How and when floating-rate debt protects lenders. How debt extinguishment gains and losses arise, and what they mean. How the fair value accounting option can reduce earnings volatility.

44 trang | Chia sẻ: thuychi11 | Ngày: 01/02/2020 | Lượt xem: 639 | Lượt tải: 0

Buy - Long Sell - Short Call Put Key Elements Exercise or Strike Price Premium or Price Maturity or Expiration

26 trang | Chia sẻ: thuychi11 | Ngày: 01/02/2020 | Lượt xem: 579 | Lượt tải: 0

Intrinsic value - profit that could be made if the option was immediately exercised. Call: stock price - exercise price Put: exercise price - stock price Time value - the difference between the option price and the intrinsic value.

31 trang | Chia sẻ: thuychi11 | Ngày: 01/02/2020 | Lượt xem: 627 | Lượt tải: 0

Forward - an agreement calling for a future delivery of an asset at an agreed-upon price Futures - similar to forward but feature formalized and standardized characteristics Key difference in futures Secondary trading - liquidity Marked to market Standardized contract units Clearinghouse warrants performance

20 trang | Chia sẻ: thuychi11 | Ngày: 01/02/2020 | Lượt xem: 563 | Lượt tải: 0

Futures markets Chicago Mercantile (International Monetary Market) London International Financial Futures Exchange MidAmerica Commodity Exchange Active forward market Differences between futures and forward markets

21 trang | Chia sẻ: thuychi11 | Ngày: 01/02/2020 | Lượt xem: 645 | Lượt tải: 0

Complicated subject Theoretically correct measures are difficult to construct Different statistics or measures are appropriate for different types of investment decisions or portfolios Many industry and academic measures are different The nature of active management leads to measurement problems

27 trang | Chia sẻ: thuychi11 | Ngày: 01/02/2020 | Lượt xem: 570 | Lượt tải: 0

Global market US Market is 40% - 49% of all markets Improved access & technology New instruments Emphasis for our investigation Risk assessment Diversification

16 trang | Chia sẻ: thuychi11 | Ngày: 01/02/2020 | Lượt xem: 541 | Lượt tải: 0