Titlebook: Eurasian Economic Perspectives; Proceedings of the 2 Mehmet Huseyin Bilgin,Hakan Danis,Ender Demir Conference proceedings 2020 The Editor(s

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978-3-030-53538-4The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerl

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Die Beschaffenheit des Zementleims im Beton,ards (IFRSs) and is also implemented in Croatian Financial Reporting Standards (CFRSs). The basic aim of this chapter is to identify to what extent Croatian companies from real sector are using fair value concept for measuring assets and liabilities. In order to fulfill the basic goal of the chapter

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Zusammenfassung der Untersuchungsergebnisse, and financial attractiveness of the agricultural enterprises. The analysis of scientific research studies shows that there is no preference given for one of the methods in the measurement of biological assets—cost or fair value less estimated costs to sell. The advantages and disadvantages of both

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https://doi.org/10.1007/978-3-663-06796-2ective of this chapter is to analyze the interdependence between the accounting effects of the fair value concept application and the corporate profit tax on the case of Croatian companies from real sector for the period from 2010 to 2016. The research was carried out of 96 large-sized companies, an

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Stephan Klecha,Wolfgang Krumbein of the underlying asset and time to expiration (maturity) on the performance of the values of the ratios delta, gamma, vega, theta, and rho. These ratios are the risk measures and are very important in risk management of the option transactions. They determine the influence of changes in the risk f