Two Different Financing Products in the Portfolio
For each patent portfolio, a risk-premiums is calculated in order to have a complete risk model of the IAB investment portfolio. The IAB will have 2 different financing products in…
Risk Assessment for Transaction and the Portfolio Risk
In principle, the IAB is a very close-to-market project because the used methodologies of each of the partners in the project are approved under real industrial conditions. The result of…
Ability in Vocational Education. Lucubrate Magazine, Issue 56, 2019
The Owino Market – In the middle of downtown Kampala is a bustling market that seems built out of whimsy plus scraps than anything weight bearing. Within the tight, dirty…
Big Data that are Sellable to Different Users of Intangible Asset Information
The change of the industry in knowledge-based capital (KBC) has been rising significantly in the past decades. Empirical research has shown that investments in knowledge-based capital, i.e. intangible assets, have…
Intellect Asset Bank
As we proved in the last articles on intellectual capital accounting for IC follows the same conceptual framework and double-entry bookkeeping as required for financial reporting under IFRS. We will…
What is a financial asset and financial liability?
What is a financial asset? CashEquity instruments of another entity (e.g. shares),Contractual right Photo: rawpixel.com We move the financial assets To receive cash or another financial asset of another entity…
Derivates and Hedging Capacity
When we create a derivative position we’re selecting a directional movement. In the case of Barings, it was a totally speculative, and naked position in which you either gained significantly…
What is Critical about Financial Instruments?
Where are we? In a similar way that we have a package of financial standards pertaining to consolidations (so far we have addressed IAS 27 and IAS 28) we also…
Comparability is a Critical Component
The position of the IASB is to do its best to ensure by codification and obligatory compliance that comparisons can be drawn between different entities embracing the faithful representation concept.…