英语论文网

This dissertation also does not analyze any subjective form of Fair Value Accounting. “Adjusted” fair value method is valuing assets according to the 'average' market practices. Temporary phenomena such as excessive volatility, market illiquidity are thus averaged out. This brings some more stability to the accounts, but then they depend on assumptions and estimates that might be flawed.

Fundamental value (mark to model)

This method uses the present value (discounting projected cash flows).

This takes indirectly into account not only physical assets but also the estimated economic goodwill. There also could be controversies about the assumptions and criteria used in the model and the subjectivity of the cash flow projections.

Market-based valuation (or relative valuation)

This method is using comparative market criteria (Price / earnings, yield...) with assets that are seen as similar. But what is really similar?

Potential structural market value

This is a method that takes into account the fundamental value (see above) and adjusts it with average market behaviour criteria (see stock image).This also depends of estimates that might be controversial.

Data Analysis:

The data analysis technique that is applied is hermeneutical analysis because the paper is not going give my views to the reader but it will look at academic texts and apply them to the companies. The difference will be highlighted and the inconsistencies will be brought to the reader’s attention. The main aim of the dissertation is not to make the reader believe what I believe but to make the reader aware of the actual situation, leaving the reader to decide what to believe. It will include analytical induction analysis, giving the best method for measuring child labour impact in most cases. Data mining technique will be use to transform Data into information. Data mining will be use to uncover patterns in data, but will be carried out on samples of data (Secondary Research).

Secondary research will be carried out before the primary research, because it will help me establish what is already known about a subject, before starting my own investigation.

The dissertation will be a mixture of both Consultancy-based and Library-based activities.

Data Sources:

The sources of data used are: Internet, academic journals, company websites, company accounts, different accounting methods for environmental costing, Books, theories and models.

Literature review:

The debate between historical cost & market value accounting is ongoing and will not end soon. Because clients of historical cost accounting argue that it is a best measure than fair value accounting by identifying the flaws of market value. In contrast, proponents of fair value accounting argue that historical cost accounting is meaningless in today’s complex business environment due to its several significant limitations and they think that market value本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。