What is a financial asset and financial liability?
What is a financial asset?
- Cash
- Equity instruments of another entity (e.g. shares),
- Contractual...
The Artificial Intelligence in Education will expand
Enabling more fluid interactions between people and promising AI technologies also remains a critical challenge in Education, which has seen considerable progress in the same period. Though...
Derivates and Hedging Capacity
When we create a derivative position we’re selecting a directional movement. In the case of Barings, it was a...
Mobile Phone, Additional Value: Lucubrate Magazine, Issue 50, December 21st, 2018
Mobile Phone, Additional Value
Students use Smartphone for many different purposes. Many use the Smartphone for...
What is Critical about Financial Instruments?
Where are we?
In a similar way that we have a package of financial standards...
Mobile Marketplace for Farmers Offers Higher Prices
A Kenyan mobile phone platform is offering local farmers access to a transparent marketplace that offers higher prices for their goods. Twiga Foods sells...
Skills on Move: Lucubrate Magazine, Issue 49, November 30th, 2018
Skills on Move
Change is Happening in Higher Education in Vietnam
Vietnam has seen a...
Changes in higher education in Vietnam
Higher education in Vietnam includes specialised colleges, teacher training colleges, public and private universities as well as institutions governed by cooperatives that are wholly funded...
Significant Influence and Equity Method in the Accounting
Ok, we’re now moving on to IAS 28. - What does the IASB, require:
- The objective of this Standard is to prescribe the accounting for investments in associates and to set...
Create a New Picture when you Look at the Skills on the Move
Migration has been at the centre of the political debate across the OECD in recent years, and debates over policies that aim to support and facilitate the integration of migrants have, at...